Scientific Programme

Transcription

39th European Accounting Association
Annual Congress 2016
11 -13 MAY MAASTRICHT, THE NETHERLANDS
7-10 MAY DOCTORAL COLLOQUIUM
SCIENTIFIC
PROGRAMME
WWW.EAACONGRESS.ORG
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39th European Accounting Association | Annual Congress 2016 | 11 -13 May Maastricht, The Netherlands
COLLECTED PAPERS
BY CATEGORIES
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AU-PSD | Wednesday 11th May • 15:00-16:30
AUPSD01
Chair: W. ROBERT KNECHEL | Room: 0.1 London
LEARNING FROM ERRORS: AN EXPLORATORY STUDY AMONG DUTCH AUDITORS
Discussant:
KRIS HARDIES
Author:
ANNA GOLD, VU - UNIVERSITY OF AMSTERDAM
Co-Author:
Philip Wallage, Vrije Universiteit Amsterdam
EX = Experimental
EX = Experimental
AU-PSD | Friday 13th May • 11:00-12:30
AUPSD02
Chair: MARK DEFOND | Room: 0.5 Paris
HOW ACCOUNTING FIRMS COMPETE FOR FINANCIAL ADVISORY ROLES IN THE M&A MARKET
Discussant:
JOSEPH JOHN GERAKOS
Author:
PAWEL BILINSKI, CASS BUSINESS SCHOOL - CITY UNIVERSITY LONDON
Co-Author:
Andrew Yim, Cass Business School-City University London
COMMON AUDITORS AND PRIVATE LENDING BY BANKS
Discussant:
HEIDI VANDER BAUWHEDE
Author:
JERE FRANCIS, UNIVERSITY OF MISSOURI-COLUMBIA
Co-Author:
Wei Wang, University of Missouri
EA = Empirical Archival
AU-PSD | Thursday 12th May • 14:00-15:30
PARALLEL SESSIONS WITH DISCUSSANTS
COORDINATION AND COMMUNICATION CHALLENGES IN GLOBAL GROUP AUDITS
Discussant:
MARA CAMERAN
Author:
DENISE DOWNEY, VILLANOVA UNIVERSITY
Co-Author:
Jean C. Bedard, Bentley University
AUPSD03
Chair: JERE FRANCIS | Room: 0.5 Paris
THE ASSOCIATION BETWEEN AUDIT COMMITTEE CHAIR CHARACTERISTICS AND EARNINGS MANAGEMENT
Discussant:
DAVID HAY
Author:
LIESBETH BRUYNSEELS, KU LEUVEN
Co-Author:
Ganesh Krishnamoorthy, Northeastern University
Arnold Wright, Northeastern University
REGULATORY CAPTURE, NEUTRALITY, OR SELF-INTEREST? THE CASE OF PCAOB INSPECTION FINDINGS
Discussant:
MICHAEL ALLES
Author:
W. ROBERT KNECHEL, UNIVERSITY OF FLORIDA
Co-Author:
Matt Ege, Texas A&M University
Phil Lamoreaux, Arizona State University
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AU-PS | Thursday 12th May • 14:00-15:30
AUPS01
Chair: EWALD ASCHAUER | Room: 0.1 London
PARALLEL SESSIONS
OPINION SHOPPING TO AVOID GOING CONCERN AUDIT OPINIONS AND SUBSEQUENT AUDIT QUALITY
Author:
YOONSEOK ZANG, SINGAPORE MANAGEMENT UNIVERSITY
Co-Author:
Jong-Hag Choi, Seoul National University
Heesun Chung, Seoul National University
Catherine Sonu, Korea National Open University
MANAGEMENT GOING CONCERN DISCLOSURES: COMPARATIVE IMPACT OF AN AUDIT REPORT STANDARD AND AN ACCOUNTING
STANDARD
Author:
JEAN BEDARD, LAVAL UNIVERSITY
Co-Author:
Carl Brousseau, Laval University
Ann Vanstraelen, Maastricht University
THE EFFECT OF GOING CONCERN OPINIONS: PREDICTION VERSUS INDUCEMENT
Author:
JOSEPH JOHN GERAKOS, UNIVERSITY OF CHICAGO
Co-Author:
P. Richard Hahn, University of Chicago
Andrei Kovrijnykh, Arizona State University
Frank Zhour, University of Chicago
AU-PS | Wednesday 11th May • 17:00-18:30
AUPS02
Chair: OLOF BIK | Room: 0.3 Copenhagen
LINES OF DEFENSE COORDINATION FOR INTERNAL AUDIT QUALITY
Author:
STEFANO AZZALI, UNIVERSITY OF PARMA
Co-Author:
Tatiana Mazza, Free University of Bozen
EVIDENCE REGARDING THE INTERNAL CONTROLS OF CHINESE U.S.-LISTED FIRMS
Author:
NEALE O’CONNOR, HONG KONG BAPTIST UNIVERSITY
Co-Author:
Raymond Baker, Xiamen University
Gary Biddle, University of Hong Kong
Michelle Lowry, University of Hong Kong
WHAT DRIVES THE EXTENT TO WHICH EXTERNAL AUDITORS USE THE WORK OF INTERNAL AUDITORS? EMPIRICAL EVIDENCE FROM THE
PERSPECTIVE OF CHIEF AUDIT EXECUTIVES
Author:
MARC EULERICH, DUISBURG & ESSEN UNIVERSITY, DUISBURG CAMPUS
Co-Author:
Nicole Ratzinger-Sakel, University of Ulm
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AU-PS | Friday 13th May • 11:00-12:30
AUPS03
THE IMPACT OF MANDATORY (NON-)AUDIT FEE DISCLOSURE ON AUDIT QUALITY
Author:
LIESBETH AVERHALS, KU LEUVEN CAMPUS BRUSSELS
Co-Author:
Tom Van Caneghem, KU Leuven - Campus Brussel
Marleen Willekens, KU Leuven
HOW DO AUDIT OFFICES RESPOND TO AUDIT FEE PRESSURE? EVIDENCE OF INCREASED FOCUS ON NONAUDIT SERVICES AND THEIR
IMPACT ON AUDIT QUALITY
Author:
THOMAS OMER, UNIVERSITY OF NEBRASKA-LINCOLN
Co-Author:
Erik Beardsley, Texas A&M University
Dennis Lassila, Texas A&M University
AUDIT QUALITY IN THE PRIVATE MARKET SECTOR: EVIDENCE FROM THE U.K.
Author:
JOYCE VAN DER LAAN SMITH, UNIVERSITY OF RICHMOND
Co-Author:
Marshall Geiger, University of Richmond
PARALLEL SESSIONS
Chair: LIESBETH BRUYNSEELS | Room: 0.2 Berlin
AUPS04
Chair: MARA CAMERAN | Room: 0.7 Lisbon
WHAT DRIVES SUSTAINABILITY ASSURANCE QUALITY? THE RELATIVE IMPORTANCE OF FIRM INCENTIVES VERSUS COUNTRY FACTORS
Author:
NICOLA DALLA VIA, ERASMUS UNIVERSITY ROTTERDAM / ERIM
Co-Author:
Paolo Perego, Rotterdam School of Management, Erasmus University
Ans Kolk, University of Amsterdam Business School
FACTORS ASSOCIATED WITH INTERNAL AUDIT’S INVOLVEMENT IN ENVIRONMENTAL AND SOCIAL ASSURANCE AND CONSULTING
Author:
DOMINIC SOH, MACQUARIE UNIVERSITY
Co-Author:
Nonna Martinov-Bennie, Macquarie University
AUPS05
Chair: JEFF DOWNING | Room: 2.10 Tigris
INSTITUTIONAL INVESTOR TRADING SURROUNDING AUDITOR GOING CONCERN OPINIONS
Author:
MARSHALL GEIGER, UNIVERSITY OF RICHMOND
Co-Author:
Abdullah Kumas, University of Richmond
DISCLOSURE TIMING AND THE MARKET RESPONSE TO FIRST-TIME GOING CONCERN MODIFICATIONS
Author:
JONATHAN SHIPMAN, UNIVERSITY OF ARKANSAS
Co-Author:
Linda Myers, University of Arkansas
Quinn Swanquist, Georgia State University
Robert Whited, University of Massachusetts - Amherst
THE GOING CONCERN OPINION AND THE ADVERSE CREDIT RATING: AN ANALYSIS OF THEIR RELATIONSHIP
Author:
DAVID HAY, UNIVERSITY OF AUCKLAND
Co-Author:
Matthew Strickett, University of Auckland
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AUPS06
Chair: WILLIAM DILLA | Room: 0.3 Copenhagen
PARALLEL SESSIONS
DOES THE BIG-4 EFFECT EXIST? EVIDENCE FROM AUDIT-PARTNER SWITCHES
Author:
LIMEI CHE, UNIVERSITY COLLEGE OF SOUTHEAST NORWAY
Co-Author:
Ole-Kristian Hope, Rotman School of Management - University of Toronto
John Christian Langli, BI Norwegian Business School
ENFORCEMENT ACTIONS AND AUDITOR CHANGES
Author:
BENEDIKT FRANKE, UNIVERSITY OF MANNHEIM
Co-Author:
Marcus Brocard, University of Mannheim
Dennis Voeller, University of Mannheim
AUDITOR SWITCHING AND OPINION SHOPPING: FIRM VERSUS PARTNER EFFECTS
Author:
BELEN GILL DE ALBORNOZ NOGUER, JAMES I UNIVERSITY
Co-Author:
Beatriz Garcia Osma, Universidad Carlos III
Elena de las Heras Cristobal, Universidad Autonoma de Madrid
AUPS07
Chair: GERRIT SARENS | Room: 0.6 Madrid
THE IMPACT OF PCAOB TYPE OF REGULATIONS ON AUDITORS UNDER DIFFERENT LEGAL SYSTEMS
Author:
MINLEI YE, UNIVERSITY OF TORONTO
Co-Author:
Dan Simunic, University of British Columbia
AM = Analytical/Modelling
DO AUDITORS STRIVE TO IMPROVE AUDIT QUALITY AFTER SANCTIONS? EVIDENCE FROM AN EMERGING MARKET
Author:
HEIBATOLLAH SAMI, LEHIGH UNIVERSITY
Co-Author:
Junxiong Fang, Fudan University
Haiyan Zhou, The University of Texas - Rio Grande Valley
THE EFFECTS OF REVIEW FORM AND TASK COMPLEXITY ON AUDITOR PERFORMANCE
Author:
RONG-RUEY DUH, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Li-Chun Kuo, National Taipei University
Jia-Ciou Yan, Department of Accounting, Judicial Yuan
EX = Experimental
AUPS08
Chair: STEFAN SUNDGREN | Room: 0.8 Rome
COMPETITION, RENTS, AND AUDIT QUALITY: SOME COSTS OF COMPETITION
Author:
JEFF DOWNING, BI NORWEGIAN BUSINESS SCHOOL
DO CLIENT CHARACTERISTICS REALLY DRIVE THE BIG N AUDIT QUALITY EFFECT? NEW EVIDENCE FROM PROPENSITY SCORE MATCHING
Author:
MARK DEFOND, UNIVERSITY OF SOUTHERN CALIFORNIA
Co-Author:
David Erkens, University of Southern California
Jieying Zhang, University of Texas - Dallas
AUDIT QUALITY CONVERGENCE: A TIME SERIES ANALYSIS
Author:
SCOTT SEAVEY, UNIVERSITY OF NEBRASKA-LINCOLN
Co-Author:
Jamie Hoelscher, Southern Illinois University Edwardsville
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AUPS09
HOW DOES THE COMMUNICATION OF MEASUREMENT UNCERTAINTY BY AUDITORS AND MANAGERS INFLUENCE NONPROFESSIONAL
INVESTORS’ JUDGMENTS?
Author:
KARLA JOHNSTONE, UNIVERSITY OF WISCONSIN-MADISON
EX = Experimental
Co-Author:
Sean Dennis, University of Kentucky
Jeremy Griffin, University of Mississippi
HOW ARE FAIR VALUE IMPAIRMENTS AUDITED? A STUDY OF AUDITORS AND VALUATION SPECIALISTS
Author:
LEV TIMOSHENKO, UNIVERSITY OF WATERLOO
EX = Experimental
PARALLEL SESSIONS
Chair: VIATCHESLAV SOKOLOV | Room: 0.3 Copenhagen
AUPS10
Chair: JUERGEN ERNSTBERGER | Room: 2.10 Tigris
INDIVIDUAL AUDITOR TAX EXPERTISE AND CORPORATE TAX AVOIDANCE
Author:
LISA FREY, UNIVERSITY OF PASSAU
TASK SPECIFIC EXPERIENCE AND AUDITOR EFFORT
Author:
VEDRAN CAPKUN, HEC PARIS
Co-Author:
Walid Alissa, HEC Paris
Nadja Suca, University of Split
AUPS11
Chair: TOBIAS SVANSTRÖM | Room: 2.10 Tigris
DRESSING FOR THE OCCASION? AUDITOR QUALITY IN THE PRESENCE OF CLIENT CHANGES
Author:
HENRIK MOSER, UNIVERSITY OF MANNHEIM
ECONOMIC IMPORTANCE OF THE CLIENT: WHEN DO SHAREHOLDERS CARE ABOUT AUDITOR INDEPENDENCE?
Author:
JACOB JUSTUS LEIDNER, UNIVERSITY OF WÜRZBURG
Co-Author:
Sven Hörner, University of Würzburg
AUDIT PARTNER TENURE HORIZON AND ITS IMPACT ON AUDIT QUALITY: EVIDENCE FROM A DOUBLE ROTATIONS REGIME IN ITALY
Author:
TATIANA MAZZA, FREE UNIVERSITY OF BOZEN
Co-Author:
Lily Brooks, Washington State University
Stefano Azzali, Università degli studi di Parma
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AUPS12
Chair: NONNA MARTINOV-BENNIE | Room: 2.10 Tigris
PARALLEL SESSIONS
DO INDUSTRY EXPERT AUDIT ENGAGEMENT PARTNERS EARN FEE PREMIUMS? EVIDENCE FROM LABOR USAGE AND THE HOURLY
CHARGE RATE
Author:
SEUNG UK CHOI, KWANGWOON UNIVERSITY
Co-Author:
Gil S. Bae, Korea University
Jae Eun Lee, Hongik University
Joon Hwa Rho, Chungnam National University
KNOWLEDGE SPILLOVER AND AUDITING LONG-TERM PLANS
Author:
MICHAEL BRADBURY, MASSEY UNIVERSITY
Co-Author:
Adrian Raftery, Deakin University
Tom Scott, University of Auckland
STRATEGIC DECISION BEHAVIOR AND AUDIT QUALITY OF BIG AND SMALL AUDIT FIRMS IN A TENDERING PROCESS
Author:
MARCEL HAAK, HANNOVER UNIVERSITY
EX = Experimental
Co-Author:
Martin Fochmann, Univeristät Köln
AUPS13
Chair: MOHAMED HEGAZY | Room: 2.10 Tigris
DOES THE LEAD AUDITOR’S TRAIT SELF-CONTROL MATTER?
Author:
JUKKA KARJALAINEN, UNIVERSITY OF EASTERN FINLAND
Co-Author:
Amin S. Sofla, Umeå University
Mikko Zerni, Univerity of Jyvaskyla
EXPLORING AUDITOR MOTIVATION AND JOB SATISFACTION - A STUDY FOCUSING ON GENERATION Y
Author:
NELLIE GERTSSON, KRISTIANSTAD UNIVERSITY COLLEGE
Co-Author:
Johanna Sylvander, Linköping University
Pernilla Broberg, Kristianstad University / Linköping University
Josefine Friberg
THE INFLUENCE OF THE CEO’S PERCEPTION TOWARDS AUDITING ON AUDIT DEMAND
Author:
MAARTEN CORTEN, HASSELT UNIVERSITY
Co-Author:
Tensie Steijvers, Hasselt University (KIZOK Research Centre)
Nadine Lybaert, Hasselt University (KIZOK Research Centre)
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AUPS14
THE IMPACT OF DAMAGE APPORTIONMENT ON ICS EFFECTIVENESS AND FINANCIAL REPORTING ACCURACY
Author:
REINHARD SCHRANK, GRAZ KARL-FRANZENS UNIVERSITY
AUDIT FIRM OFFICE SIZE AND CLIENT PORTFOLIO MANAGEMENT: THE EFFECT OF SOX 404 AND AS5
Author:
YU-TING HSIEH, NATIONAL CHENG KUNG UNIVERSITY
Co-Author:
Chan-Jane Lin, National Taiwan University
HsiHui Chang, Drexel University
PARALLEL SESSIONS
Chair: HANSRUDI LENZ | Room: 0.6 Madrid
THE INFLUENCE OF CONSTRUAL OF SELF ON THE ACCEPTANCE AND LIKELIHOOD OF ENGAGING IN WHISTLE-BLOWING IN CHINA
Author:
ZHUORU (BELLA) ZHENG, MACQUARIE UNIVERSITY
EX = Experimental
Co-Author:
Chris Patel, Macquarie University
Elaine Evans, Macquarie University
AUPS15
Chair: ANNA GOLD | Room: 0.8 Rome
THE DOWNSIDE OF THE NETWORK TIES BETWEEN CEO/CFOS AND AUDITORS THROUGH EXTERNAL DIRECTORSHIPS: EVIDENCE FROM
AUDITOR SELECTION AND SUBSEQUENT AUDIT QUALITY
Author:
JAEYOON YU, ERASMUS UNIVERSITY ROTTERDAM
Co-Author:
Byungjin Kwak, Korea Advanced Institute of Science & Technology
Myung Park, Virginia Commonwealth University
Yoonsek Zang, Singapore Management University
THE RELATIVE IMPACT OF PROFESSIONAL IDENTITY AND CYNICISM ON AUDITORS’ RESPONSES TO ETHICAL DILEMMAS
Author:
DAVID PLUMLEE, UNIVERSITY OF UTAH
EX = Experimental
Co-Author:
Benjamin Luippold , Babson College
Stephen Perreault, Providence College
CORRUPTION AND AUDITOR CHOICE: AN INTERNATIONAL INVESTIGATION
Author:
LIN-HUI YU, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Rong-Ruey Duh, National Taiwan University
Chunlai Ye, Texas A&M International University
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AU-RF | Thursday 12th May • 16:00-17:30
AURF01: Auditor Interaction with the Internal Audit Function and Clients
Chair: MASOUD AZIZKHANI | Room: W2.1 Euro
INTERNAL AUDITING AND SIGNALING THEORY: EVIDENCE FROM A “COMPLY OR EXPLAIN” GOVERNANCE REGIME
Author:
LINUS AXÉN, LINKÖPING UNIVERSITY
IMPACT OF BOARD OF DIRECTORS ON THE INTERNAL AUDITING COMPLIANCE WITH THE STANDARDS
Author:
ABDULAZIZ ALZEBAN, KING ABDULAZIZ UNIVERSITY
EXPERIMENTAL EVIDENCE ON EXTERNAL AUDITORS’ RELIANCE ON THE WORK OF INTERNAL AUDIT
Author:
PHILIPP HENRIZI, LUCERNE UNIVERSITY OF APPLIED SCIENCES
Co-Author:
Reiner Quick, Technical University of Darmstadt
EX = Experimental
FACTORS ENHANCING THE INTERNAL AUDITING FUNCTION’S ABILITY TO ADD VALUE FOR THE AUDITEES. EVIDENCES FROM ITALIAN
COMPANIES
Author:
GERRIT SARENS, CATHOLIC UNIVERSITY OF LOUVAIN
Co-Author:
Nathanaël Betti, Louvain School of Management
Giuseppe D’Onza, University of Pisa
THE ROLE OF EXTERNAL ACCOUNTANTS AS SERVICE PROVIDERS FOR SMES AND THEIR IMPACT ON SME PERFORMANCE: A LITERATURE
REVIEW
Author:
STEFANIE DE BRUYCKERE, UNIVERSITY COLLEGE GHENT
Co-Author:
Frederik Verplancke, University Ghent
Carine Coppens, University College Ghent
Patricia Everaert, University Ghent
Gerrit Sarens, UC Louvain
AU-RF | Friday 13th May • 14:00-15:30
AURF02: Audit Firm Organization, Auditors’ Careers and Reporting
Chair: DOMENICO CAMPA | Room: W2.1 Euro
THE ORGANIZATIONAL FORM OF AUDIT FIRMS AND AUDIT QUALITY: EVIDENCE BASED ON INDIVIDUAL-LEVEL ANALYSIS IN CHINA
Author:
ZHAOGUO ZHANG, HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY
Co-Author:
Fang Hu, Griffith University
Qiliang Liu, Huazhong University of Science and Technology
RESEARCH FORUM SESSIONS
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AUDITOR IDENTITY WORK: A DYNAMIC OF PROCESS AT THE HEART OF INSTITUTIONALIZATION
Author:
PAULINE BEAU, PARIS DAUPHINE UNIVERSITY
Co-Author:
Lambert Jerman, HEC Montreal
THE IMPACT OF SOCIAL INFLUENCE PRESSURES, COMMITMENTS, AND CULTURAL VALUES ON JUDGMENTS OF AUDITORS: EVIDENCE
FROM JAPAN
Author:
NORIYUKI TSUNOGAYA, NAGOYA UNIVERSITY
EX = Experimental
Co-Author:
Satoshi Sugahara, Hiroshima Shudo University
Parmod Chand, Macquarie University
ARE THE MOST CAPABLE AUDITORS IN THE BIG 4 FIRMS?
Author:
STEFAN SUNDGREN, UMEA UNIVERSITY/UMEA SCHOOL OF BUSINESS AND ECONOMICS EA = Empirical Archival
Co-Author:
Ana Millan-Tapia, Universitat Autonoma de Barcelona
Pedro Ortín-Ángel, Universitat Autonoma de Barcelona
DOES THE REPORTING OF KEY AUDIT MATTERS AFFECT THE AUDITOR’S REPORT’S COMMUNICATIVE VALUE? EXPERIMENTAL EVIDENCE
FROM INVESTMENT PROFESSIONALS
Author:
JOCHEN THEIS, DUISBURG & ESSEN UNIVERSITY, DUISBURG CAMPUS
EX = Experimental
Co-Author:
Annette Koehler, University of Duisburg-Essen
Nicole Ratzinger-Sakel, Ulm University
AURF03: Auditing and Society
Chair: THOMAS LOY | Room: W2.3 Dollar
VALORIZATION OF THE AUDIT ROLE IN TODAY’S SOCIETY: AN EMPIRICAL INVESTIGATION OF FINANCIAL STATEMENTS USERS VIEWS
Author:
BRUNO ALMEIDA, POLYTECHNIC INSTITUTE OF COIMBRA
Co-Author:
José Almeida
PERFORMANCE AUDIT: DO AUDITORS DESIRE THE BALANCE BETWEEN BEING RESPONSIVE AND INDEPENDENT?
Author:
SHEIKHA SAID AL SUBHI, THE UNIVERSITY OF HULL
Co-Author:
Waymond Rodgers , University of Hull
SOCIAL TRUST AND AUDITOR REPORTING CONSERVATISM
Author:
XUEJIAO LIU, UNIVERSITY OF INTERNATIONAL BUSINESS AND ECONOMICS
Co-Author:
Deqiu Chen, University of International Business and Economics
Li Li, University of International Business and Economics
Gerald J. Lobo, University of Houston
NEGATIVE PRESS COVERAGE, LITIGATION RISK, AND AUDIT OPINIONS IN CHINA
Author:
QILIANG LIU, HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY
Co-Author:
Dan S. Dhaliwal, University of Arizona
Hong Xie, University of Kentucky
Jianping Zhang, Guangdong University of Finance and Economics
INTERNAL AND EXTERNAL AUDITORS’ PERCEPTIONS OF THE IMPORTANCE OF ISA 240 ATTITUDES/RATIONALIZATION RISK INDICATORS
IN ASSESSING THE RISK OF FRAUD IN THE UAE
Author:
SAWSAN HALBOUNI, CANADIAN UNIVERSITY IN DUBAI (UNB)
AURF04: Auditor Switching
Chair: CHRISTIANE POTT | Room: W2.4 Yen
AUDITOR SWITCHING, COST OF DEBT AND STOCK MARKET REACTION
Author:
MARGARITA MEJÍA-LIKOSOVA, TUEBINGEN UNIVERSITY
Co-Author:
Tobias Svanström, Umea University/Umea School of Business and Economics
OPINION-SHOPPING IN PORTUGUESE COMPANIES
Author:
ANTONIO CARLOS OLIVEIRA SAMAGAIO, ISEG SCHOOL OF ECONOMICS AND
MANAGEMENT
Co-Author:
Hugo Carvalho, ISEG School of Economics and Management
Maria Joao Guedes, ISEG School of Economics and Management
AUDITOR EXPERTISE AND THE EFFECT OF BANKS’ STRESS TEST RESULTS ON AUDIT QUALITY
Author:
PANAYIOTIS TAHINAKIS, UNIVERSITY OF MACEDONIA
Co-Author:
Dimitrios Kousenidis, Aristotle University of Thessaloniki
Michalis Samarinas, University of Macedonia/The University of Sheffield
MULTI-PERIOD ACCOUNTING CHOICES, AUDITOR’S LEARNING EFFECTS, AND AUDIT PRICING
Author:
SEBASTIAN KRONENBERGER, GRAZ KARL-FRANZENS UNIVERSITY
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AURF05: Mandatory Rotation and Auditor Tenure
Chair: BEATRIZ MARIANO | Room: W2.3 Dollar
THE IMPACT OF MANDATORY PARTNER ROTATION ON AUDIT REPORTING LAG AND AUDIT FEES: EVIDENCE FROM AUSTRALIA
Author:
MASOUD AZIZKHANI, THE AUSTRALIAN NATIONAL UNIVERSITY
Co-Author:
Wen Jing Yap, ANU
Alicia Jiang, ANU
HOW DOES INVESTORS PERCEIVE ‘FRESH LOOK’ VS ‘POOR KNOWLEDGE’? -MANDATORY AUDIT FIRM ROTATION FROM SOUTH KOREAAuthor:
DONGHEUN LEE, KOREA UNIVERSITY
Co-Author:
Seon Mi Kim, Chonnam National University
Sook Min Kim, Korea University
Dong Heun Lee, Korea University
Seung Weon Yoo, Korea University
OBSERVABILITY OF AUDIT FEES, INITIAL AUDIT FEE DISCOUNTING, AND AUDIT QUALITY
Author:
XIJIA SU, CHINA EUROPE INTERNATIONAL BUSINESS SCHOOL
Co-Author:
Xi Wu, Central University of Finance & Economics
AUDIT FAILURE: FURTHER EVIDENCE ON AUDITOR’S TENURE AND BARGAINING POWER FROM SANCTIONS RELEASED BY A PUBLIC
OVERSIGHT BOARD
Author:
RUBÉN PORCUNA, UNIVERSITY OF VALENCIA
Co-Author:
Cristina De Fuentes, University of Valencia
AUDITOR TENURE AND THE LENGTH OF EARNINGS MISSTATEMENT
Author:
ZVI SINGER, MCGILL UNIVERSITY
Co-Author:
Jing Zhang, University of Alabama in Huntsville
AURF06: Individual Auditors and Audit Teams
Chair: TOM VAN CANEGHEM | Room: 2.9 Euphrates
PROFESSIONAL SCEPTICISM, TRUST AND INDEPENDENCE IN THE RELATIONSHIP BETWEEN AUDITORS AND CLIENTS: AN ANALYSIS OVER
TIME
Author:
EWALD ASCHAUER, LINZ JOHANNES KEPLER UNIVERSITY
Co-Author:
Lori Kopp, University of Lethbridge
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DOES HAVING MORE AUDIT CLIENTS LEAD TO LOWER AUDIT QUALITY? A VIEWPOINT FROM AUDITORS’ SPAN OF CONTROL
Author:
RUEY-DANG CHANG, NATIONAL CHUNG HSING UNIVERSITY
Co-Author:
Yee-Chy Tseng, National Kaohsiung University of Applied Sciences
THE EFFECT OF AUDITOR AND CFO GENDER ON EARNINGS QUALITY: EVIDENCE FROM SWEDEN
Author:
DAMAI NASUTION, LINNAEUS UNIVERSITY
Co-Author:
Karin Jonnergård, Linnaeus University
EDUCATION, EXPERIENCE AND AUDIT EFFORT
Author:
TOBIAS SVANSTRÖM, UMEA UNIVERSITY / UMEA SCHOOL OF BUSINESS AND
ECONOMICS
Co-Author:
Limei Che, BI Norwegian Business School
John Christian Langli, BI Norwegian Business School
ARE BIG N AND INDUSTRY SPECIALIST PREMIUMS ASSOCIATED WITH THE SIZE AND COMPOSITION OF AUDIT TEAMS?
Author:
KENICHI YAZAWA, AOYAMA GAKUIN UNIVERSITY
Co-Author:
Sarowar Hossain, University of New South Wales
Gary Monroe, University of New South Wales
AURF07: Audit Quality and Credibility
Chair: SCOTT SEAVEY | Room: 2.8 Rhine
EARNINGS MANAGEMENT AND AUDIT QUALITY UNDER THE SPECIAL TREATMENT OF CAPITAL MARKET IN CHINA
Author:
QIANG GUO, UNIVERSITY OF SOUTHERN DENMARK
Co-Author:
Yu-Shun Hung, Fu Jen Catholic University
THE EFFECT OF AUDIT FIRM INDUSTRY SPECIALIZATION ON EARNINGS, AUDIT QUALITY AND REPORTING: A PRACTICAL INVESTIGATION
Author:
MOHAMED HEGAZY, THE AMERICAN UNIVERSITY IN CAIRO
EX = Experimental
Co-Author:
Rasha Hamdy, Cairo University
DOES AUDIT IMPROVE THE CREDIBILITY OF ACCOUNTING QUALITY
Author:
DAVID HUGUET, UNIVERSITY OF VALENCIA
Co-Author:
Juan L. Gandía, University of Valencia
AUDIT QUALITY AND CLIENTS’ BUSINESS RISK: EVIDENCE FROM SMALL- AND MEDIUM-SIZED FIRMS IN JAPAN
Author:
AYAMI SAKAI, DOSHISHA UNIVERSITY
HOW IS AUDIT QUALITY MEASURED IN CURRENT EMPIRICAL RESEARCH? A LITERATURE REVIEW WITH A SPECIAL FOCUS ON ACCRUALBASED PROXIES
Author:
INA TREPTOW, LUENEBURG UNIVERSITY
AURF08: Audit Market Development
Chair: ZVI SINGER | Room: 2.8 Rhine
EFFECTS OF FDI ON THE EGYPTIAN AUDIT MARKET: WHAT DO BIG 4 PARTNERS’ PERCEPTIONS TELL US?
Author:
MOHAMED KHALED ELDALY, UNIVERSITY OF BRADFORD
Co-Author:
Magdy Abdel-kader, Anglia Ruskin University
ORGANIZATIONAL EFFECTS OF FINANCIAL STATEMENTS CERTIFICATION IN PUBLIC SECTOR: THE CASE OF FRENCH PUBLIC HOSPITALS
Author:
MARLÈNE BARREDA, MONTPELLIER 1 UNIVERSITY/MONTPELLIER UNIVERSITY
SCHOOL OF MANAGEMENT
Co-Author:
Irène Georgescu, Montpellier 1 University -Isem
DO AUDITS AND LEVERAGE AFFECT SMES’ FINANCIAL REPORTING QUALITY? EVIDENCE FROM ITALY
Author:
GIULIA LEONI, RMIT-ROYAL MELBOURNE INSTITUTE OF TECHNOLOGY
FINANCIAL AUDITOR AND SUSTAINABILITY REPORTING: AN EXPLORATORY STUDY AMONG COMPANIES FOLLOWING THE GRI
GUIDELINES
Author:
BELEN FERNANDEZ-FEIJOO, UNIVERSITY OF VIGO
Co-Author:
Silvia Romero, Montclair State University
Silvia Ruiz Blanco, University of Vigo
13
AU-RF | Wednesday 11th May • 15:00-16:30
AURF09: Impact of IS, the Audit Process and Judgment
Chair: LIMEI CHE | Room: W2.3 Dollar
THE IMPACT OF FAIR VALUE MEASUREMENT ON AUDIT FEES: EVIDENCE FROM THE BANKING INDUSTRY IN 24 EUROPEAN COUNTRIES
Author:
IRINA ALEXEYEVA, UMEA UNIVERSITY / UMEA SCHOOL OF BUSINESS AND
ECONOMICS
Co-Author:
Margarita Mejia-Likosova, Umea University/ Umea School of Business and
Economics
AUDIT MANUALS AND MATERIALITY JUDGMENTS: CONFLICTING INSTITUTIONAL LOGICS IN BIG-FOUR AUDIT FIRMS
Author:
RIKKE HOLMSLYKKE KRISTENSEN, UNIVERSITY OF SOUTHERN DENMARK
Co-Author:
Dennis van Liempd, University of Southern Denmark
THE DETERMINANT OF THE ADOPTION OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES IN ACCOUNTING FIRMS
Author:
LING-YI CHOU, ASIA UNIVERSITY TAIWAN
Co-Author:
Shi-Ming Huang, National Chung Cheng University
AUDITOR DECISIONS DURING EVENT LOG BUILDING FOR PROCESS MINING - A FIRST EXPLORATORY STUDY
Author:
MIEKE JANS, HASSELT UNIVERSITY
BIG DATA ANALYTICS INFLUENCE ON EXTERNAL AUDITING: CONTINGENCY THEORY BASED APPROACH
Author:
LINA KLOVIENE, KAUNAS UNIVERSITY OF TECHNOLOGY
Co-Author:
Lina Dagiliene, Kaunas University of Technology
14
ED-PSD | Wednesday 11th May • 15:00-16:30
EDPSD01
Chair: PAUL DE LANGE | Room: 0.5 Paris
WHO WANTS TO BE AN ACCOUNTANT? − EARLY EVIDENCE ON CAREER DECISIONS AND PERSONALITY TRAITS OF GERMAN STUDENTS
Discussant:
JONATHAN TYLER
Author:
MARCUS BRAVIDOR, BAYREUTH UNIVERSITY
Co-Author:
Thomas R. Loy, University of Bayreuth
Christina Scharf, University of Bayreuth
Jan Krüger, University of Bayreuth
IMPLICATIONS OF TABLET COMPUTING ANNOTATION AND SHARING TECHNOLOGY ON STUDENT LEARNING
Discussant:
PAUL DE LANGE
Author:
JONATHAN TYLER, UNIVERSITY OF TECHNOLOGY SYDNEY
Co-Author:
James Wakefield, UTS
Jessica Frawley, UTS
Laurel Dyson, UTS
15
ED-PS | Wednesday 11th May • 15:00-16:30
EDPS01
Chair: BRITT SMEETS | Room: 2.8 Rhine
PARALLEL SESSIONS
STUDENTS’ CHARACTERISTICS, PERFORMANCE AND THE CONTEXT-SPECIFIC CONCEPTIONS OF LEARNING IN CASE-BASED ACCOUNTING
HOME ASSIGNMENTS
Author:
SINIKKA MOILANEN, UNIVERSITY OF OULU
WIDENING THE BENEFITS OF PBL: HOW TO IDENTIFY A “GOOD” PROBLEM CREATED BY STUDENTS IN APPLICATION IN MANAGEMENT
ACCOUNTING?
Author:
FABIO FREZATTI, UNIVERSITY OF SAO PAULO
EX = Experimental
Co-Author:
Daiana Martins, University of Sao Paulo
Daniel Mucci, University of Sao Paulo
ACCELERATED VS. TRADITIONAL ACCOUNTING EDUCATION AND CPA EXAM PERFORMANCE
Author:
MICHAEL EAMES, SANTA CLARA UNIVERSITY
Co-Author:
Suzanne Luttman, Santa Clara University
Susan Parker, Santa Clara University
ED-PS | Wednesday 11th May • 17:00-18:30
EDPS02
Chair: JONATHAN TYLER | Room: 2.8 Rhine
EXTERNAL FORCES AND STRATEGIC RESPONSES OF BUSINESS EDUCATION PROVIDERS IN EASTERN EUROPE
Author:
SIMON CADEZ, UNIVERSITY OF LJUBLJANA
IMPROVING ACCOUNTING ETHICS VIA SELF-COMMAND AND SELF-REGULATION: INSIGHTS FROM MORAL PHILOSOPHY AND
BEHAVIOURAL SCIENCE
Author:
JAMES HAZELTON, MACQUARIE UNIVERSITY
ED-PS | Thursday 12th May • 09:00-10:30
EDPS03
Chair: MICHAEL EAMES | Room: 2.11 St. Lawrence
EMPLOYMENT OF GRADUATE ACCOUNTANTS BY PUBLIC ACCOUNTING FIRMS: PERSPECTIVES ON THE SKILLS SHORTAGE,
INTERNATIONAL GRADUATES AND COMMUNICATIONS SKILLS
Author:
PAUL DE LANGE, CURTIN UNIVERSITY OF TECHNOLOGY
Co-Author:
Graeme Wines, Deakin University
HOW DOES INTERNATIONAL EXPERIENCE LEAD TO HIGHER LEVELS OF CULTURAL INTELLIGENCE? A QUALITATIVE STUDY USING
ACCOUNTING ACADEMICS TEACHING TRANSNATIONALLY
Author:
MEREDITH THARAPOS, RMIT UNIVERSITY
EX = Experimental
Co-Author:
Brendan O’Connell, RMIT University
Steven Dellaportas, RMIT University
DEFINING THE PROFESSIONAL ACCOUNTANT - REFLECTING ON CONTINUING PROFESSIONAL DEVELOPMENT AND THE REDEFINITION
OF PROFESSIONALISM
Author:
CATRIONA PAISEY, GLASGOW UNIVERSITY / BUSINESS SCHOOL
Co-Author:
Nick Paisey, Heriot-Watt University
16
ED-RF | Friday 13th May • 11:00-12:30
EDRF01: Education Delivery Methods in Accounting
Chair: CHAD KWON | Room: W2.2 Florin
ASSESSING THE IMPACT OF TEACHING BUSINESS ETHICS ON ACCOUNTING STUDENTS’ ETHICAL DECISION MAKING
Author:
ILIAS BASIOUDIS, ASTON UNIVERSITY / ASTON BUSINESS SCHOOL
Co-Author:
Khairul Ayuni Kharuddin , Loughborough University
Conor O’Leary, Griffith University
PARTNERING BUSINESS FOR STUDENT SUCCESS: ONLINE LESSONS LEARNED
Author:
JEREMY CRIPPS, THE UNIVERSITY OF FINDLAY
Co-Author:
Olin Oedekoven, Peregrine Academic Services
ASSESSMENT OF SKILLS AND ATTITUDES IN TEACHING MANAGEMENT CONTROL WITH PROBLEM-BASED LEARNING
Author:
DAIANA MARTINS, UNIVERSITY OF SAO PAULO
Co-Author:
Márcia Espejo, Federal University of Paraná
Fábio Frezatti, University of São Paulo
Márcio Borinelli, University of São Paulo
MUTUAL CALCULATIONS IN CREATING ACCOUNTING MODELS: A DEMONSTRATION OF THE POWER OF MATRIX MATHEMATICS IN
ACCOUNTING EDUCATION
Author:
ANNA VYSOTSKAYA, SOUTHERN FEDERAL UNIVERSITY
EX = Experimental
Co-Author:
Oleg Kolvakh, SFeDU
Greg Stoner, University of Glasgow
ED-RF | Thursday 12th May • 09:00-10:30
EDRF02: Games and Digital Technologies in Accounting Education
Chair: SIMON CADEZ | Room: W2.1 Euro
ACCOUNTING PRINCIPLES EDUCATION USING A BOARD GAME
Author:
JEONGHO KOO, KUMOH NATIONAL INSTITUTE OF TECHNOLOGY
Co-Author:
Wong Gang Lee, Honam University
Yeon-Hee Park, Kongju National University
Tae-Young Paik, Sungkyunkwan University
DEVELOPING AN ONLINE SOCIAL GAME FOR THE FIRST INTRODUCTORY ACCOUNTING COURSE
Author:
HANS VAN DER HEIJDEN, UNIVERSITY OF SUSSEX
THE FUTURE OF ‘SERIOUS GAMES’ IN HIGHER EDUCATION: DELPHI STUDY ON THE EDUCAT0R’S VISION
Author:
SOLEDAD MOYA, ESADE BUSINESS SCHOOL
Co-Author:
Marisol Calabor, University of Valencia
Mora Araceli, University of Valencia
EX = Experimental
EX = Experimental
EX = Experimental
STUDENTS’ PERCEPTIONS OF A BLENDED LEARNING APPROACH USED TO TEACH FRAUD DETECTION
Author:
BERNADETTE MCCORMACK, CURTIN UNIVERSITY OF TECHNOLOGY
Co-Author:
Glenn Anderson, Curtin University Sydney
Paul de Lange, Curtin University
17
ED-RF | Wednesday 11th May • 15:00-16:30
EDRF03: Research/Learning Productivity and Critical Thinking
Chair: ANNA VYSOTSKAYA | Room: W2.1 Euro
AACSB’S ACCREDITATION ELIGIBILITY AMENDMENT AND RESEARCH PRODUCTIVITY OF ACCOUNTING FACULTY: A STUDY ON THE PAST
DECADE
Author:
CHAD KWON, UNIVERSITY OF TEXAS RIO GRANDE VALLEY
Co-Author:
Haiyan Zhou, UNIVERSITY OF TEXAS RIO GRANDE VALLEY
ACCOUNTING LITERACY AND SELF-EMPLOYMENT: AN EXPLORATORY STUDY
Author:
MARCO TROMBETTA, IE UNIVERSITY
METACOGNITION, CONCEPTUAL CHANGE, AND COST ACCOUNTING - A PRELIMINARY STUDY
Author:
GREG VAN MOURIK, MONASH UNIVERSITY
ACCOUNTING TEXTBOOKS AS CHANGE AGENTS: FINNEY’S INTERMEDIATE AND FINNEY AND MILLER’S INTERMEDIATE FROM 1934 TO 1958
Author:
STEPHEN ZEFF, RICE UNIVERSITY
PROCRASTINATION IN THE ACADEMIC ENVIRONMENT: AN ANALYSIS OF ALUMNI FROM BRAZILIAN POSTGRADUATE PROGRAMS
Author:
GERLANDO AUGUSTO SAMPAIO FRANCO DE LIMA, UNIVERSITY OF SAO PAULO
Co-Author:
Ernani Ott, Universidade do Vale do Rio dos Sinos - UNISINOS
Romualdo Douglas Colauto, Universidad Federal de Paraná
Jacqueline Veneroso Alves da Cunha, Universidade Federal de Minas Gerais - UFMG
Márcia Martins Mendes De Luca, Universidade Federal do Ceará - UFC
18
FA-PSD | Thursday 12th May • 11:00-12:30
FAPSD01
Chair: JUHA-PEKKA KALLUNKI | Room: 0.5 Paris
COVERAGE TERMINATION DUE TO RESOURCES CONSTRAINTS: CHEAP TALK OR EUPHEMISM FOR BLEAK BUSINESS PROSPECTS?
Discussant:
VICTORIA CLOUT
Author:
ANASTASIA KOPITA, UNIVERSITY OF ESSEX
Co-Author:
Andreas Charitou, University of Cyprus
Irene Karamanou, University of Cyprus
EARNINGS EXPECTATIONS AND THE DISPERSION ANOMALY
Discussant:
TERI YOHN
Author:
DAVID VEENMAN, ERASMUS UNIVERSITY ROTTERDAM / ERIM
Co-Author:
Patrick Verwijmeren, Erasmus School of Economics
FAPSD02
Chair: LESLIE HODDER | Room: 0.2 Berlin
SHORT INTEREST AND CORPORATE INVESTMENTS: EVIDENCE FROM BUSINESS PARTNERS
Discussant:
GIL AHARONI
Author:
XIA CHEN, SINGAPORE MANAGEMENT UNIVERSITY
Co-Author:
Guojin Gong, Penn State University
Shuqing Luo, National University of Singapore
BANK RUNS AND ACCOUNTING FOR ILLIQUID BANK ASSETS
Discussant:
MARTIEN LUBBERINK
Author:
ULF SCHILLER, UNIVERSITY OF BASEL
Co-Author:
Sabine Böckem, University of Basel
FA-PSD | Thursday 12th May • 09:00-10:30
19
FA-PS | Thursday 12th May • 16:00-17:30
FAPS01
Chair: JOHAN GRAAF | Room: 0.9 Athens
PARALLEL SESSIONS
BANKRUPTCY IN GROUPS
Author:
MARIA CORREIA, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL
Co-Author:
William Beaver, Stanford Graduate School of Business
Stefano Cascino, London School of Economics
Maureen McNichols, Stanford Graduate School of Business
PREDICTING EARLY WARNING SIGNALS OF FINANCIAL DISTRESS: THE ROLE OF ACCOUNTING VOLATILITY MEASURES
Author:
DAVID MIERSCH, UNIVERSITY OF COLOGNE
Co-Author:
Jan Klobucnik, University of Cologne
Soenke Sievers, University of Paderborn
A NEW TOOL FOR FAILURE ANALYSIS IN SMALL FIRMS: FRONTIERS OF FINANCIAL RATIOS BASED ON PERCENTILE DIFFERENCES (PDFR)
Author:
MARIA T. TASCON, UNIVERSITY OF LEÓN
Co-Author:
Francisco J. Castaño, University of León
FA-PS | Wednesday 11th May • 17:00-18:30
FAPS02
Chair: VISHAL BALORIA | Room: 0.9 Athens
A STRUCTURAL ACCOUNTING FRAMEWORK FOR ESTIMATING THE EXPECTED RATE OF RETURN ON EQUITY
Author:
STUART J. MCLEAY, THE UNIVERSITY OF SYDNEY
Co-Author:
Demetris Christdoulou, The University Of Sydney
Colin Clubb, King’s College London
THE USEFULNESS OF THE GENERALIZED OHLSON-JUETTNER (GOJ) MODEL FOR EQUITY VALUATION: EMPIRICAL APPLICATIONS OF
OHLSON AND JOHANNESSON (2015)
Author:
ZHAN GAO, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL
Co-Author:
James Myers, University of Arkansas
Wan-Ting Wu, University of Massachusetts, Boston
OPERATING LEVERAGE AND FUTURE EARNINGS
Author:
DAN WEISS, TEL AVIV UNIVERSITY
Co-Author:
David Aboody, UCLA
Shai Levi, Tel Aviv University
20
FAPS03
WHAT DRIVES THE CONSEQUENCES OF INTENTIONAL MISSTATEMENTS? EVIDENCE FROM RATING ANALYSTS’ REACTIONS
Author:
MARTIN BIEREY, ESCP - EUROPE BUSINESS SCHOOL BERLIN
Co-Author:
Martin Schmidt, ESCP - Europe Business School Berlin
CFO SOCIAL TIES AND FINANCIAL RESTATEMENTS
Author:
XIAOTAO LIU, NORTHEASTERN UNIVERSITY
Co-Author:
Yu Kuang, The University of Melbourne
Bo Qin, The University of Melbourne
CAN LANGUAGE PREDICT BANKRUPTCY? THE EXPLANATORY POWER OF TONE IN 10-K FILINGS
Author:
MARIO ALBERT GLOGER, OLDENBURG UNIVERSITY
Co-Author:
Kerstin Lopatta, Oldenburg University
Reemda Jaeschke, Oldenburg University
PARALLEL SESSIONS
Chair: ROGER WILLETT | Room: 0.9 Athens
FAPS04
Chair: CHUN YU MAK | Room: 0.2 Berlin
THE RELATIONSHIP OF PERCENT ACCRUALS WITH FUTURE PROFITABILITY AND STOCK RETURNS
Author:
GEORGIOS PAPANASTASOPOULOS, UNIVERSITY OF PIRAEUS
Co-Author:
Panagiotis Artikis, University of Piraeus
THE ROLE OF ACCRUALS QUALITY AND RELATIONSHIP LENDING FOR GERMAN PRIVATE FIRMS’ COST OF DEBT
Author:
SNJEZANA DENO, UNIVERSITY OF COLOGNE
Co-Author:
Stefan Goldbach, Deutsche Bundesbank
Carsten Homburg, University of Cologne
Julia Nasev, University of Cologne
EARNINGS MOMENTUM, ADAPTATION VALUE AND NONLINEARITIES IN THE VALUATION OF CHINESE EQUITY STOCKS
Author:
MARTIEN LUBBERINK, VICTORIA UNIVERSITY OF WELLINGTON
Co-Author:
Yizhe Dong, School of Management and Business, Aberystwyth University
Diandian Ma, Graduate School of Management, University of Auckland
Mark Tippett, Business School, University of Sydney
FA-PS | Friday 13th May • 11:00-12:30
FAPS05
Chair: KAOUTHAR LAJILI | Room: 0.9 Athens
DO ANALYSTS’ EARNINGS FORECASTS INCORPORATE INFORMATION IN PRIOR DIVIDENDS
Author:
SOMNATH DAS, UNIVERSITY OF ILLINOIS AT CHICAGO
Co-Author:
Philipp Schaberl, University of Denver
Pradyot K Sen , University of Washington at Bothell
CONSERVATISM AND ENDOGENOUS PREFERENCES: AN EXPERIMENTAL APPROACH
Author:
CHRISTINA MANTHEI-GEH, AUGSBURG UNIVERSITY
Co-Author:
Wolfgang Schultze, Augsburg University
EX = Experimental
ANALYST DIVIDEND FORECASTS AND THEIR USEFULNESS TO INVESTORS: INTERNATIONAL EVIDENCE
Author:
MARK BRADSHAW, BOSTON COLLEGE
Co-Author:
Pawel Bilinski, Cass Business School
21
FAPS06
Chair: ANASTASIA KOPITA | Room: 0.1 London
PARALLEL SESSIONS
LITIGATION THREAT AND SECONDARY LOAN MARKET: LEAD ARRANGERS’ REPUTATION
Author:
MEI-HUI CHEN, NATIONAL DEFENSE UNIVERSITY
Co-Author:
Chen-Lung Chin, National Chengchi University
DEBT COVENANTS AND RISK-TAKING
Author:
CARLO MARIA GALLIMBERTI, BOSTON COLLEGE
Co-Author:
Christopher S. Armstrong, The Wharton School
David Tsui, University of Southern California
PROPERTIES OF ANALYST FORECASTS AND BOND UNDERWRITING RELATIONSHIP: EVIDENCE FROM KOREA
Author:
NA YOUNG AN, KYUNGPOOK NATIONAL UNIVERSITY BUSINESS SCHOOL
Co-Author:
Seongho Bae, Kyungpook National University Business School
Seok Woo Jeong, Korea University Business School
Woo Jae Lee, Choongnam National University
Kwangwuk Oh, Korea University College of Business and Economics
FAPS07
Chair: YASSER ELIWA | Room: 0.9 Athens
CORPORATE LOBBYING, RELIGIOSITY AND FIRM RISK TAKING
Author:
YIK PUI LOW, MONASH UNIVERSITY MALAYSIA
Co-Author:
Ferdinand Akhtar Gul, Monash University Malaysia
Yee Boon Foo, Monash University Malaysia
THE INFLUENCE OF TRUST ON ANALYSTS’ PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY REPORTS
Author:
FRANCESCO MAZZI, UNIVERSITY OF FLORENCE
Co-Author:
Lorenzo Dal Maso, Erasmus University
Luc Paugam, ESSEC Business School
THE ASSOCIATION BETWEEN CHANGES IN CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE AND STOCK RETURNS: AN EMPIRICAL
EXAMINATION
Author:
SHU YEH, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Hsuan Wang, College of Management, Yuan Ze University
Chun-You Ko, Soochow University
FAPS08
Chair: ANDREAS CHARITOU | Room: 0.6 Madrid
THE USEFULNESS OF PROFITS FOR INDUSTRY PORTFOLIO ALLOCATION
Author:
PHILIPP SCHABERL, UNIVERSITY OF DENVER
Co-Author:
Jack Strauss, University of Denver
DOES GENDER DIVERSITY ENHANCE CAPITAL MARKET PERFORMANCE?
Author:
HENDRIK RUPERTUS, BAYREUTH UNIVERSITY
Co-Author:
Thomas R. Loy, Bayreuth University
AGGREGATE ANALYST RECOMMENDATION RATINGS AND INTERNATIONAL STOCK MARKET RETURNS
Author:
ARI YEZEGEL, BENTLEY COLLEGE
22
FAPS09
ANALYST FORECAST BEHAVIOR OVER THE FIRM LIFE CYCLE
Author:
LARS HAMERS, MAASTRICHT UNIVERSITY
Co-Author:
Annelies Renders, Maastricht University
Patrick Vorst, Maastricht University
FIRM LIFE CYCLE AND FINANCIAL REPORTING COMPARABILITY
Author:
EUN HYE JO, SUNGKYUNKWAN UNIVERSITY
Co-Author:
Kwan Choi, SungKyunKwan University
Haewon Moon, SungKyunKwan University
FIRM LIFE CYCLE, HETEROGENEITY IN INVESTOR BELIEFS, AND STOCK PRICE CRASH RISK
Author:
ANNELIES RENDERS, MAASTRICHT UNIVERSITY
Co-Author:
Lars Hamers, Maastricht University
Patrick Vorst, Maastricht University
PARALLEL SESSIONS
Chair: JOACHIM TANSKI | Room: 2.9 Euphrates
FAPS10
Chair: MARTIN BIEREY | Room: 0.11 Pressroom
EFFECT OF CUSTOMERS’ RISK FACTOR DISCLOSURES ON SUPPLIERS’ INVESTMENT EFFICIENCY
Author:
TZU-TING CHIU, NHH NORWEGIAN SCHOOL OF ECONOMICS
Co-Author:
Jeong-Bon Kim, University of Waterloo
Zheng Wang, City University of Hong Kong
DO VOLUNTARY DISCLOSURES OF PRODUCT AND BUSINESS EXPANSION PLANS IMPACT ANALYST COVERAGE AND FORECASTS?
Author:
GUANMING HE, WARWICK UNIVERSITY BUSINESS SCHOOL
Co-Author:
David Marginson, University of Warwick
Daisy Dai, University of Warwick
USING THE ‘OUTSIDE VIEW’ TO PUT BOLD FORECASTS IN CONTEXT: THE CASE OF CONSENSUS SALES GROWTH FORECASTS
Author:
PETER JOOS, INSEAD
Co-Author:
FAPS11
Chair: RUBY CHAU TRINH | Room: 0.9 Athens
THE REAL CONSEQUENCE OF REAL EARNINGS MANAGEMENT
Author:
PRAJAKTA DESAI, LSE - LONDON SCHOOL OF ECONOMICS
Co-Author:
Susanne Espenlaub, Manchester Business School
Arif Khurshed, Manchester Business School
DOES COMPANY REPUTATION MATTER FOR VOLUNTARY DISCLOSURE QUALITY? EVIDENCE FROM MANAGEMENT EARNINGS FORECASTS
Author:
YING CAO, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Cory Cassell, University of Arkansas
Thomas Omer, University of Nebraska-Lincoln
FINANCIAL EXPERT CEOS AND EARNINGS MANAGEMENT AROUND INITIAL PUBLIC OFFERINGS
Author:
HANG PHAM, UNIVERSITY OF SUSSEX
Co-Author:
Dimitrios Gounopoulos, University of Sussex
23
FAPS12
Chair: GAREN MARKARIAN | Room: 0.1 London
PARALLEL SESSIONS
COMPETITIVE THREATS, INFORMATION ASYMMETRY AND INSIDER TRADING
Author:
JIRI NOVAK, CHARLES UNIVERSITY IN PRAGUE
MONITORING BY INDIVIDUAL INVESTORS
Author:
JOACHIM GASSEN, HUMBOLDT UNIVERSITY OF BERLIN
Co-Author:
Marcus Witzky, London School of Economics
ATTRACTING EARLY-STAGE INVESTORS: IS DEBT A DETERRENT OR AN INCENTIVE?
Author:
MIRCEA EPURE, POMPEU FABRA UNIVERSITY
Co-Author:
Martí Guasch, Pompeu Fabra University
FAPS13
Chair: ZHAN GAO | Room: 0.1 London
POLICY UNCERTAINTY AND ANALYST PERFORMANCE
Author:
VISHAL BALORIA, BOSTON COLLEGE / THE WALLACE E. CAROLL SCHOOL OF
MANAGEMENT
Co-Author:
Kaleab Mamo, University of Waterloo
THE REAL EFFECTS OF ANALYST FOLLOWING: ANALYST CROSS-COVERAGE AND MERGERS AND ACQUISITIONS
Author:
PATRICK VORST, MAASTRICHT UNIVERSITY
COMPETITION AMONG STAR ANALYSTS AND FIRMS’ INFORMATION ENVIRONMENT
Author:
GIL AHARONI, THE UNIVERSITY OF MELBOURNE
Co-Author:
Joshua Shemesh, The University of Melbourne
Fernando Zapatero, University of Southern California
FAPS14
Chair: PETER JOOS | Room: 0.2 Berlin
DO ANALYSTS SAY ANYTHING ABOUT EARNINGS WITHOUT REVISING THEIR EARNINGS FORECASTS?
Author:
CHARLES HAM, WASHINGTON UNIVERSITY IN ST. LOUIS
Co-Author:
Philip Berger, University of Chicago
Zachary Kaplan, Washington University in St. Louis
BUY-SIDE ANALYSTS AND EARNINGS CONFERENCE CALLS
Author:
M.H. FRANCO WONG, UNIVERSITY OF TORONTO
Co-Author:
Michael Jung, New York University
Frank Zhang, Yale University
THE INTERPRETATION OF UNANTICIPATED NEWS ARRIVAL AND ANALYSTS’ SKILL
Author:
BENJAMIN SEGAL, FORDHAM UNIVERSITY
Co-Author:
Amir Rubin, IDC
Dan Segal, IDC
24
FAPS15
MANAGER-SPECIFIC LITIGATION RISK AND CORPORATE DISCLOSURE:
Author:
YUN LOU, GROUPE HEC, GRADUATE BUSINESS SCHOOL
Co-Author:
Thomas Bourveau, HKUST
Rencheng Wang, University of Queensland
IMPLICATIONS OF ANALYSTS’ QUARTERLY EARNINGS FORECASTS FOR THEIR ANNUAL EARNINGS FORECAST ACCURACY AND TIMING
Author:
ALEXANDER STOLZ, UNIVERSITY OF COLOGNE
PARALLEL SESSIONS
Chair: PENGGUO WANG | Room: 0.7 Lisbon
MULTIPLICATIVE CROSS SECTION REGRESSION MODELS OF THE RELATION BETWEEN MARKET AND ACCOUNTING VALUES
Author:
ROGER WILLETT, UNIVERSITY OF TASMANIA
25
FR-PSD | Thursday 12th May • 11:00-12:30
FRPSD01
Chair: A. RASHAD ABDEL-KHALIK | Room: 0.4 Brussels
INTERNATIONAL M&A LAWS, MARKET FOR CORPORATE CONTROL, AND ACCOUNTING CONSERVATISM
Discussant:
MARCO TROMBETTA
Author:
INDER KHURANA, UNIVERSITY OF MISSOURI-COLUMBIA
Co-Author:
Wei Wang, University of Missouri-Columbia
BIDDER EARNINGS FORECASTS IN MERGERS AND ACQUISITIONS
Discussant:
IVANA RAONIC
Author:
AMIR AMEL-ZADEH, UNIVERSITY OF CAMBRIDGE
Co-Author:
Baruch Lev, New York University, Stern School of Business
Geoff Meeks, University of Cambridge, Judge Business School
FR-PSD | Friday 13th May • 14:00-15:30
FRPSD02
Chair: OLE-KRISTIAN HOPE | Room: 0.4 Brussels
THE ASYMMETRIC EFFECT OF REPORTING FLEXIBILITY ON PRICED RISK
Discussant:
PATRICK HOPKINS
Author:
MATTHEW BLOOMFIELD, CHICAGO UNIVERSITY
INFORMATION AND FINANCIAL INTERMEDIATION: EVIDENCE FROM PUBLIC DISCLOSURE REGULATION
Discussant:
JUAN MANUEL GARCIA LARA
Author:
MATTHIAS BREUER, UNIVERSITY OF CHICAGO
Co-Author:
Katharina Hombach, LMU Munich
Maximilian Andre Müller, WHU - Otto Beisheim School of Management
FR-PSD | Friday 13th May • 11:00-12:30
FRPSD03
Chair: CARL BROUSSEAU | Room: 0.8 Rome
NON-GAAP EARNINGS DISCLOSURE IN LOSS FIRMS
Discussant:
A. RASHAD ABDEL-KHALIK
Author:
EDITH LEUNG, ERASMUS UNIVERSITY ROTTERDAM
Co-Author:
David Veenman, Erasmus University Rotterdam
SELECTIVE DISCLOSURE AND THE ROLE OF FORM 8-K IN THE POST-REG FD ERA
Discussant:
VISHAL BALORIA
Author:
ZHEJIA LING, IOWA STATE UNIVERSITY
Co-Author:
Cristi Gleason, University of Iowa
Rong Zhao, University of Calgary
26
FRPSD04
Chair: JACK STECHER | Room: 0.5 Paris
OCCUPATIONAL LICENSING AND ACCOUNTANT QUALITY: EVIDENCE FROM LINKEDIN
Discussant:
ZVI SINGER
Author:
JOHN BARRIOS, UNIVERSITY OF CHICAGO
THIRD-PARTY CONSEQUENCES OF SHORT-SELLING THREATS: THE CASE OF AUDITOR BEHAVIOR
Discussant:
SHUQING LUO
Author:
OLE-KRISTIAN HOPE, UNIVERSITY OF TORONTO - ROTMAN SCHOOL OF
MANAGEMENT
Co-Author:
Danqi Hu, University of Toronto - Rotman School of Management
Wuyang Zhao, University of Toronto - Rotman School of Management
FRPSD05
Chair: JUAN MANUEL GARCIA LARA | Room: 0.1 London
THE ROLE OF CONVEX EQUITY INCENTIVES IN MANAGERS’ FORECASTING DECISIONS
Discussant:
ANA SIMPSON
Author:
HOLLY YANG, SINGAPORE MANAGEMENT UNIVERSITY
Co-Author:
Young Jun Cho, Singapore Management University
David Tsui, University of Southern California
THE DECISION USEFULNESS OF FINANCIAL ACCOUNTING INFORMATION: AN EXPERIMENTAL INTERVIEW STUDY OF INSTITUTIONAL
INVESTORS
Discussant:
MARY BARTH
Author:
STEFANO CASCINO, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE EX = Experimental
Co-Author:
Mark Clatworthy, University of Bristol
Beatriz García Osma, Universidad Autónoma de Madrid
Thomas Jeanjean, ESSEC Business School
Joachim Gassen, Humboldt-Universität zu Berlin
Shahed Imam, University of Warwick
27
FR-PS | Wednesday 11th May • 15:00-16:30
FRPS01
Chair: JOCHEN PIERK | Room: 0.11 Pressroom
PARALLEL SESSIONS
PUBLIC AUDIT OVERSIGHT AND REPORTING CREDIBILITY: EVIDENCE FROM THE PCAOB INSPECTION REGIME
Author:
BRANDON GIPPER, UNIVERSITY OF CHICAGO
Co-Author:
Christian Leuz, Chicago Booth
Mark Maffett, Chicago Booth
ENFORCEMENT AND INFORMATION RISK: THE ROLE OF THE INSTITUTIONAL ENVIRONMENT
Author:
PATRICIA RUFFING-STRAUBE, UNIVERSITY OF ZÜRICH
Co-Author:
A THEORY OF POLITICAL CONNECTIONS, CORPORATE GOVERNANCE, AND FINANCIAL REPORTING
Author:
ROLAND KOENIGSGRUBER, VU - UNIVERSITY OF AMSTERDAM
FRPS02
Chair: ANA SIMPSON | Room: 0.11 Pressroom
EQUILIBRIUM PARTIAL DISCLOSURE IN A STRATEGIC ENTRY MODEL
Author:
KENJI MATSUI, KOBE UNIVERSITY
PRODUCT MARKET COMPETITION AND FINANCIAL REPORTING QUALITY: INTERNATIONAL EVIDENCE
Author:
DANQING YOUNG, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Huan Zou, Shanghai University of Finance and Economics
CLASSIFICATION SHIFTING WITH LIMITED DISCRETION AND INHERENT ORDERING
Author:
JACK STECHER, CARNEGIE MELLON UNIVERSITY
Co-Author:
Mark Penno, University of Iowa
FR-PS | Thursday 12th May • 09:00-10:30
FRPS03
Chair: ANYA KLEYMENOVA | Room: 0.11 Pressroom
SFAS 166/167 AND THE COST OF EQUITY CAPITAL: EVIDENCE FROM BANKS
Author:
DANA FORGIONE, THE UNIVERSITY OF TEXAS AT SAN ANTONIO
Co-Author:
Qiuhong Zhao, Texas A&M University - Corpus Christi
IS THE COST OF EQUITY HIGHER FOR RISKY BANKS? EVIDENCE OF STOCK MARKET DISCIPLINE USING THE IMPLIED COST OF CAPITAL
Author:
FERDINAND ELFERS, UNIVERSITY OF MANNHEIM
Co-Author:
Marwan El Chamaa, University of Mannheim
SOCIAL CAPITAL AND BANK ACCOUNTING TRANSPARENCY
Author:
KIRIDARAN KANAGARETNAM, YORK UNIVERSITY
Co-Author:
Justin Jin, McMaster University
Gerald Lobo, University of Houston
28
FRPS04
EARNINGS MANAGEMENT AND CONDITIONAL CONSERVATISM
Author:
JUAN MANUEL GARCIA LARA, CARLOS III UNIVERSITY, MADRID
Co-Author:
Beatriz Garcia Osma, Universidad Carlos III de Madrid
Fernando Penalva, IESE Business School
AMBIGUITY AND INVESTOR DEMAND FOR ACCOUNTING CONSERVATISM
Author:
MARTIN STAEHLE, BERN UNIVERSITY
EX = Experimental
PARALLEL SESSIONS
Chair: GORDON RICHARDSON | Room: 0.6 Madrid
THE IMPLICATIONS OF ASSET REVALUATIONS ON MATCHING, MAPPING OF ACCRUALS, AND RELATIVE CONSERVATISM
Author:
FABIO COSTA, FUCAPE BUSINESS SCHOOL
Co-Author:
Gina Rosa, University of New Orleans
Samuel Tiras, Indiana University
FRPS05
Chair: LINDA MYERS | Room: 0.11 Pressroom
HOW COSTLY IS THE BANKRUPTCY ADMINISTRATION PROCEDURE IN THE UNITED KINGDOM?
Author:
ANA MARQUES, INDIAN INSTITUTE OF MANAGEMENT BANGALORE & NOVA
SCHOOL OF BUSINESS AND ECONOMICS
Co-Author:
Maria Correia, London Business School
THE IMPACT OF THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 REPO ‘SAFE-HARBOR’ PROVISIONS
ON INVESTORS
Author:
MICHELE FABRIZI, UNIVERSITY OF PADUA
Co-Author:
Justin Chircop , Lancaster University Management School
Antonio Parbonetti, University of Padova
SHORT TERM STRATEGIES TO ACHIEVE RECOVERY: THE USE OF EARNINGS AND OPERATIONS MANAGEMENT TO AVOID CREDIT RATING
DOWNGRADES
Author:
ADRIANA KORCZAK, UNIVERSITY OF BRISTOL
Co-Author:
Paula Hill, University of Bristol
Shuo Wang, University of Bristol
FRPS06
Chair: SOMNATH DAS | Room: 0.11 Pressroom
CONDITIONAL CONSERVATISM IN THE EUROPEAN BANKING SECTOR
Author:
NADINE GEORGIOU, FREE UNIVERSITY OF BERLIN
DOES EXPECTED LOAN LOSS PROVISIONING IMPROVE INVESTORS’ EVALUATIONS OF BANKS’ LOAN PORTFOLIOS?
Author:
ALEXIS H. KUNZ, UNIVERSITY OF BERN
EX = Experimental
Co-Author:
Martin Stähle, University of Bern
CONSERVATIVE LOAN LOSS ALLOWANCE AND BANK LENDING
Author:
YUSUKE TAKASU, YOKOHAMA NATIONAL UNIVERSITY
Co-Author:
Makoto Nakano, Hitotsubashi University
29
FR-PS | Friday 13th May • 09:00-10:30
FRPS07
Chair: NICLAS HELLMAN | Room: 0.11 Pressroom
PARALLEL SESSIONS
COLONIALISM, INSTITUTIONS, AND ACCOUNTING QUALITY AROUND THE WORLD
Author:
MARIANO PABLO SCAPIN, UNIVERSITY OF BRISTOL
Co-Author:
Dina AbuRous, Zayed University
FINANCIAL REPORTING DIFFERENCES AROUND THE WORLD: WHAT MATTERS?
Author:
HELENA ISIDRO, LISBON UNIVERSITY INSTITUTE (ISCTE)
Co-Author:
Dhananjay Nanda, School of Business Administration, University of Miami
Peter Wysocki, School of Business Administration, University of Miami
REGIONAL CRIME RATES AND REPORTING QUALITY: EVIDENCE FROM PRIVATE FIRMS IN LONDON
Author:
HYUNGJIN CHO, CARLOS III UNIVERSITY, MADRID
Co-Author:
Sera Choi, Seoul National University
Woo-Jong Lee, Seoul National University
Seunghee Yang, Seoul National University
FRPS08
Chair: WIM JANSSEN | Room: 0.11 Pressroom
IS EXTREME TONE EMOTIONAL OR INFORMATIONAL? INVESTOR RESPONSE TO EXTREME LANGUAGE IN EARNINGS CONFERENCE CALLS
Author:
KHRYSTYNA BOCHKAY, UNIVERSITY OF MIAMI
Co-Author:
Khrystyna Bochkay, University of Miami
Sudheer Chava, Georgia Institute of Technology
Jeffrey Hales, Georgia Institute of Technology
ACCOUNTING NARRATIVES AND IMPRESSION MANAGEMENT ON SOCIAL MEDIA: A SEMIOTIC INSIGHT
Author:
SIWEN LIU, UNIVERSITY OF READING
Co-Author:
Jessica H. Yang, Henley Business School, University of Reading
EARNINGS MANAGEMENT AND IMPRESSION MANAGEMENT
Author:
ENCARNA GUILLAMON SAORIN, CARLOS III UNIVERSITY, MADRID
Co-Author:
Walter Aerts, Antwerp Management School
30
FRPS09
FIRM RISK AND DISCLOSURES ABOUT DISPERSION IN ASSET VALUES: EVIDENCE FROM OIL AND GAS RESERVES
Author:
MIGUEL DURO, IESE BUSINESS SCHOOL, UNIVERSITY OF NAVARRA
Co-Author:
Marc Badia, IESE Business School
Mary Barth, Graduate School of Business Stanford University
Gaizka Ormazabal, IESE Business School & C.E.P.R.
CULTURE OF WEAK COMPLIANCE AND FINANCIAL REPORTING RISK
Author:
SHUQING LUO, NATIONAL UNIVERSITY OF SINGAPORE
Co-Author:
Simi Kedia, Rutgers University
Shivaram Rajgopal, Columbia University
PARALLEL SESSIONS
Chair: THORSTEN SELLHORN | Room: 0.8 Rome
WHAT MOTIVATES EU FIRMS TO DISCLOSE GREENHOUSE GAS EMISSIONS: EVIDENCE FROM ITALIAN COMPANIES
Author:
BIKKI JAGGI, RUTGERS UNIVERSITY
Co-Author:
Alessandra Allini, University Of Naples Federico II - Italy
Claudia Zagaria, Second University of Naples - Italy
Riccardo Macchioni, Second University of Naples - Italy
FRPS10
Chair: BEGOÑA GINER | Room: 0.11 Pressroom
MANAGEMENT COMPENSATION: THE IMPACT OF EARNINGS MANAGEMENT AND MANAGERIAL ABILITY
Author:
MALEK EL DIRI, LEEDS UNIVERSITY BUSINESS SCHOOL
Co-Author:
Mohammad Alhadab, Al al-Bayt University
Iain Clacher, University of Leeds
Kevin Keasey, University of Leeds
BONUS PLAN ADOPTION, REGULATION AND MANAGERIAL MYOPIA - EVIDENCE FROM GERMANY
Author:
CHRISTA HILLEBRAND, FREE UNIVERSITY OF BERLIN
TOP MANAGEMENT TEAM EXPERTISE AND CORPORATE REAL EARNINGS MANAGEMENT ACTIVITIES
Author:
CHIHUA LI, FU JEN CATHOLIC UNIVERSITY
Co-Author:
Yijei Tseng, Fu Jen Catholic University
Tsung-Kang Chen, Fu Jen Catholic University
31
PARALLEL SESSIONS
FRPS11
Chair: GERALD LOBO | Room: 0.3 Copenhagen
MANAGEMENT EARNINGS FORECASTS: FIRM INCENTIVES AND USER REACTIONS TO LOCATION VERSUS WIDTH NEWS FORECASTS
Author:
TERI YOHN, INDIANA UNIVERSITY / KELLEY SCHOOL OF BUSINESS
Co-Author:
Marlene Plumleee, University of Utah
Tyler Jensen, Iowa State University
THE TRANSMISSION OF CORPORATE RISK CULTURE: EVIDENCE FROM BANK ACQUISITIONS
Author:
THOMAS BOURVEAU, THE HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY
Co-Author:
Charles Boissel, HEC Paris
Adrien Matray, Princeton University
THE IMPACT OF POLICY UNCERTAINTY ON THE ISSUANCE OF MANAGEMENT FORECASTS
Author:
JONGWON PARK, Korea Advanced Institute of Science and Technology
Co-Author:
Byungjin Kwak, Korea Advanced Institute of Science and Technology
Jaywon Lee, Korea Advanced Institute of Science and Technology
Huai Zhang, Nanyang Technological University
FRPS12
Chair: BRAD POTTER | Room: 0.6 Madrid
AN INVESTIGATION INTO THE AMOUNTS AND THE PROPERTIES OF INTANGIBLE INVESTMENTS REPORTED IN SG&A
Author:
LUMINITA ENACHE, DARTMOUTH COLLEGE
Co-Author:
Anup Srivastava, Dartmouth College, Tuck School of Business
CAPITALIZATION VS EXPENSING AND THE BEHAVIOR OF R&D EXPENDITURES
Author:
ANA SIMPSON, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE
Co-Author:
Dennis Oswald, University of Michigan
Paul Zarowin, New York University
DEVELOPMENT COST CAPITALIZATION IN PRIVATE FIRMS - AN EARNINGS MANAGEMENT TOOL OR REPORTING TRUE FINANCIAL PERFORMANCE?
Author:
ALJOŠA VALENTINČIČ, UNIVERSITY OF LJUBLJANA
FRPS13
Chair: SAMUEL TIRAS | Room: 0.8 Rome
DISCLOSURE INCENTIVES AND DATA AVAILABILITY FOR PRIVATE FIRMS: IMPLICATIONS FOR COMPARISONS OF PUBLIC AND PRIVATE FIRM
FINANCIAL REPORTING QUALITY
Author:
DEVRIMI KAYA, UNIVERSITY OF ERLANGEN NUREMBERG
Co-Author:
Darren Bernard, University of Washington
David Burgstahler, University of Washington
THE INTERPRETATION OF “IN CONTEXT” VERBAL PROBABILITY EXPRESSIONS USED IN IFRS - RESULTS OF EMPIRICAL RESEARCH FROM POLAND
Author:
KATARZYNA KOLESNIK, GDANSK UNIVERSITY
Co-Author:
Jerzy Gierusz, Gdansk University
Sylwia Silska-Gembka, Gdansk University
32
DOES GOING PRIVATE ADD VALUE THROUGH OPERATING IMPROVEMENTS?
Author:
HARM SCHUETT, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY
Co-Author:
Brian Ayash, California Polytechnic State University
FRPS14
THE EFFECTS OF CDS TRADING INITIATION ON THE OWNERSHIP STRUCTURE OF SYNDICATED LOANS
Author:
WAYNE LANDSMAN, UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
Co-Author:
Dan Amiram, Columbia University
Bill Beaver, Stanford University
Donny Zhao, University of North Carolina
DO SHORT SALES RESTRICTIONS BIAS THE MEASURE OF CONDITIONAL CONSERVATISM? EVIDENCE FROM HONG KONG
Author:
SIMON FUNG, THE HONG KONG POLYTECHNIC UNIVERSITY
Co-Author:
Suresh Radhakrishnan, The University of Texas at Dallas
Jun Yao, The Hong Kong Polytechnic University
PARALLEL SESSIONS
Chair: GEORG SCHNEIDER | Room: 0.1 London
WHAT AFFECTS FACTOR LOADING UNCERTAINTY AND EXPECTED RETURNS? THE ROLE OF ACCOUNTING QUALITY
Author:
CHARLES SHI, NATIONAL UNIVERSITY OF SINGAPORE
Co-Author:
Chenkai Ni, Renmin University of China
FRPS15
Chair: IVANA RAONIC | Room: 0.8 Rome
CONSISTENCY IN GUIDANCE CHARACTERISTICS
Author:
GIULIA REDIGOLO, UNIVERSITY OF PADUA
Co-Author:
Saverio Bozzolan, Luiss University
TRANSIENT INSTITUTIONAL OWNERSHIP AND MANAGERS’ STRATEGIC DISCLOSURES DECISIONS
Author:
MARCEL TUIJN, ERASMUS UNIVERSITY ROTTERDAM / ERIM
Co-Author:
Erik Peek, Erasmus University Rotterdam / ERIM
THE EFFECT OF MINIMUM DISCLOSURE REGULATION ON DISCLOSURE QUANTITY
Author:
KATHARINA HOMBACH, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY
Co-Author:
Matthias Breuer, University of Chicago Booth School of Business
Maximilian A Müller
33
FRPS16
Chair: GRACE POWNALL | Room: 0.8 Rome
PARALLEL SESSIONS
MANDATORY IFRS ADOPTION: DATABASE COVERAGE AND POTENTIAL SELECTION EFFECTS
Author:
NICO LEHMANN, GOETTINGEN UNIVERSITY
Co-Author:
Joerg-Markus Hitz, Goettingen University
Sebastian Kaumanns, Goettingen University
SOCIOEMOTIONAL WEALTH THEORY AND EARNINGS MANAGEMENT BEHAVIORS: THE CASE OF IFRS ADOPTION AMONG PRIVATE COMPANIES
Author:
DOMENICO CAMPA, INTERNATIONAL UNIVERSITY OF MONACO
Co-Author:
Mara Cameran, Bocconi University
Angela Kate Pettinicchio, Bocconi University
1 DOES ENFORCEMENT CHANGE EARNINGS MANAGEMENT BEHAVIOR? EVIDENCE FROM THE EU AFTER MANDATORY IFRS ADOPTION
Author:
JOHANNES HOTTMANN, LEIPZIG GRADUATE SCHOOL OF MANAGEMENT
Co-Author:
Henning Zülch, Leipzig Graduate School of Management
Germar Ebner, Leipzig Graduate School of Management
Torben Teuteberg, Leipzig Graduate School of Management
FRPS17
Chair: MARCO TROMBETTA | Room: 0.4 Brussels
EARNINGS QUALITY AND CROSS LISTING: AN EXAMINATION OF U.S. LISTED CHINESE FIRMS
Author:
WEI LU, MONASH UNIVERSITY
Co-Author:
Vincent Lau, Monash University
FINANCIAL REPORTING QUALITY AND CORPORATE FINANCING: EVIDENCE FROM THE FINANCIAL CRISIS
Author:
CLAUDIA IMPERATORE, IE BUSINESS SCHOOL
BUSINESS GROUP AFFILIATION AND EARNINGS QUALITY
Author:
GERALD LOBO, UNIVERSITY OF HOUSTON
Co-Author:
Raveendra Chittoor, University of Victoria
Sandip Dhole, The University of Melbourne
FRPS18
Chair: MARI PAANANEN | Room: 0.2 Berlin
THE ASSOCIATION BETWEEN EXPECTED SYNERGIES AND POST-ACQUISITION PERFORMANCE IN CROSS-BORDER MERGERS AND
ACQUISITIONS
Author:
LUC PAUGAM, ESSEC BUSINESS SCHOOL PARIS
Co-Author:
Thomas Jeanjean, ESSEC Business School
Hervé Stolowy, HEC Paris
COUNTRY-LEVEL TRANSPARENCY AND COUNTRY-SPECIFIC RISKS: EVIDENCE FROM UK FTSE LISTED FIRMS
Author:
HELEN KANG, UNSW AUSTRALIA
Co-Author:
Sidney Gray, University of Sydney Business School
34
CROSS-JURISDICTIONAL ENFORCEMENT DIFFICULTY AND FINANCIAL REPORTING QUALITY
Author:
DAPHNE LUI, ESSEC BUSINESS SCHOOL PARIS
Co-Author:
Andrei Filip, ESSEC Business School
Zhongwei Huang, Cass Business School
FRPS19
ANALYSTS’ STRATEGIC USE OF ACCRUAL COMPONENTS
Author:
IVANA RAONIC, CASS BUSINESS SCHOOL - CITY UNIVERSITY LONDON
Co-Author:
Ali Sahin, Cass Business School
STRATEGIC USEFULNESS OF IGNORANCE: INCREMENTAL INCOME SMOOTHING VIA RETAINED INTEREST OF SECURITIZED LOANS
Author:
THARINDRA RANASINGHE, SINGAPORE MANAGEMENT UNIVERSITY
Co-Author:
Emre Kilic, University of Houston
Lin Yi, University of Houston - Clear Lake
TOURNAMENT INCENTIVES AND EARNINGS MANAGEMENT
Author:
YAO ZHANG, TONGJI UNIVERSITY
Co-Author:
Zhihong Chen, Hong Kong University of Science and Technology
Kaiwai Hui, Hong Kong University of Science and Technology
Haifeng You, Hong Kong University of Science and Technology
PARALLEL SESSIONS
Chair: MARTIEN LUBBERINK | Room: 0.4 Brussels
FRPS20
Chair: ANNE D’ARCY | Room: 0.6 Madrid
INVESTOR PERCEPTIONS OF OPTING OUT OF IFRS AND ENFORCEMENT: MARKET REACTIONS TO CHANGES IN DELISTING AND
DOWNLISTING REQUIREMENTS
Author:
STEPHANIE MUELLER-BLOCH, GOETTINGEN UNIVERSITY
INCREASES IN ACCOUNTING REGULATION: IS ‘MORE’ ACTUALLY ‘LESS’?
Author:
MARI PAANANEN, UNIVERSITY OF EXETER
Co-Author:
Joost Impink, Fisher School of Accounting, University of Florida
Annelies Renders, School of Business and Economics, Maastricht University
ACCOUNTING STANDARDS AND THE ALLOCATION OF PENSION ASSETS
Author:
THORSTEN SELLHORN, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY
Co-Author:
Christian Barthelme, WHU - Otto Beisheim School of Management
FRPS21
Chair: HELEN KANG | Room: 0.7 Lisbon
DO INVESTORS PAY SUFFICIENT ATTENTION TO OTHER COMPREHENSIVE INCOME ITEMS?
Author:
ROMAIN BOULLAND, ESSEC BUSINESS SCHOOL PARIS
Co-Author:
SPLIT-DAY TRADING ON SHANGHAI STOCK EXCHANGE
Author:
A. RASHAD ABDEL-KHALIK, UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN
STOCK PRICE INFORMATIVENESS OF RISK-RELATED DISCLOSURE: DOES TIME ORIENTATION MATTER?
Author:
TAMER ELSHANDIDY, UNIVERSITY OF BRISTOL
35
FRPS22
Chair: MARTIN HOOGENDOORN | Room: 0.5 Paris
PARALLEL SESSIONS
FINANCIAL REPORTING QUALITY AND PEER GROUP COMPOSITION
Author:
ARNT VERRIEST, EDHEC BUSINESS SCHOOL
Co-Author:
Bart Dierynck, Tilburg University
USING GOOGLE SEARCHES OF FIRM PRODUCTS TO NOWCAST SALES REVENUES AND
Author:
YINGLEI ZHANG, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Peng-Jia Chiu, Chinese University of Hong Kong
Xuan Huang, California State University, Long Beach
Siew Hong Teoh, University of California, Irvine
REAL EARNINGS MANAGEMENT IN UK PRIVATE AND PUBLIC FIRMS
Author:
DENNIS SUNDVIK, HANKEN SCHOOL OF ECONOMICS
Co-Author:
Henrik Höglund, Hanken School of Economics
Jesper Per Alexander Haga, Hanken School of Economics
FRPS23
Chair: ANNELIES RENDERS | Room: 2.14 Amazon
SHAREHOLDER PAYOUT AND FOREIGN CASH
Author:
JIMMY DOWNES, UNIVERSITY OF NEBRASKA-LINCOLN
Co-Author:
Brooke Beyer, Virginia Tech
Eric Rapley, University of North Texas
ACCOUNTING CONVERGENCE AND INVESTMENT HOME BIAS
Author:
SEBASTIAN ANDREAS TIDEMAN, BREMEN UNIVERSITY
Co-Author:
Jochen Zimmermann, Bremen University
REAL REGULATORY CAPITAL MANAGEMENT AND DIVIDEND PAYOUT: EVIDENCE FROM AVAILABLE-FOR-SALE SECURITIES
Author:
ANTONIO PARBONETTI, UNIVERSITY OF PADUA
Co-Author:
Michele Fabrizi, University of Padua
Elisabetta Ipino, Concordia University
Michel Magnan, Concordia University
36
FAFR-RF | Thursday 12th May • 11:00-12:30
FAFRRF01: Banks
Chair: PRADYOT SEN | Room: W2.4 Yen
BANK LOAN PRICING AND FUTURE LIABILITIES: A CASE OF ASSET RETIREMENT OBLIGATIONS
Author:
CHIMA MBAGWU, WILFRID LAURIER UNIVERSITY
Co-Author:
Ling Chu, Wilfrid Laurier University
Robert Mathieu, Wilfrid Laurier University
Bruce McConomy, Wilfrid Laurier University
THE ROLE OF PRUDENTIAL SUPERVISORS ON INCOME SMOOTHING OF EUROPEAN BANKS
Author:
ARACELI MORA, UNIVERSITY OF VALENCIA
Co-Author:
Luis Porcuna, University of Valencia
PUBLIC DISCLOSURE AND DEPOSITORY GOVERNANCE: EVIDENCE FROM GERMANY
Author:
JAN RIEPE, TUEBINGEN UNIVERSITY
Co-Author:
Daniel Foos, Deutsche Bundesbank
THE INFLUENCE OF ACCOUNTING ENFORCEMENT AND BANK REGULATION ON EARNINGS QUALITY OF BANKS: EUROPEAN EVIDENCE
Author:
SIMONE TERZANI, UNIVERSITY OF PERUGIA
Co-Author:
Kiridaran Kanagaretnam, Schulich School of Business, York University
Gerald J. Lobo, University of Houston
Lorenzo Dal Maso, Erasmus University Rotterdam
BANKS ACCOUNTING POLICY DECISIONS IN THE BASEL PERIOD: THE CASE OF EUROPEAN UNION DEBT CRISIS
Author:
CHRISTOS TZOVAS, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Konstantinos Vasilakopoulos, Athens University of Economics and Business
Christos Tzovas, Athens University of Economics and Business
Apostollos Ballas, Athens University of Economics and Business
FAFRRF02: Culture
Chair: SAEED ASKARY | Room: W2.4 Yen
EX = Experimental
NATIONAL CULTURE, RELIGION AND CROSS-COUNTRY DIFFERENCES IN TRADE CREDIT OF EUROPEAN SMES
Author:
MARKUS MÄTTÖ, UNIVERSITY OF EASTERN FINLAND
Co-Author:
Mervi Niskanen, University of Eastern Finland
THE EFFECT OF NATIONAL CULTURE ON THE APPLICATION OF IFRS - EVIDENCE FROM FAIR VALUE MEASUREMENTS
Author:
TYGE KUMMER, GRIFFITH UNIVERSITY
Co-Author:
Martin Schmidt, ESCP - Europe Business School Berlin
CULTURE DIMENSIONS AND APPLICATION OF IFRSS IN BANKING INDUSTRY: WHAT IS THE IMPACT ON LOAN LOSS PROVISIONS?
Author:
ANA ISABEL LOPES, ISCTE - UNIVERSITY INSTITUTE OF LISBON
ARE CONTINGENCIES VS PROVISIONS IN DIFFERENT CULTURES AS EXPECTED OR NOT? EVIDENCE WITH UK AND PORTUGAL
Author:
PEDRO TRABUCHO, BANCO BPI
Co-Author:
Ana Isabel Lopes, ISCTE - University Institute of Lisbon
Laura Reis, ISCTE - University Institute of Lisbon
THE IMPORTANCE OF CULTURAL FACTORS IN R&D INTENSITY
Author:
PEDRO LORCA, UNIVERSIDAD DE OVIEDO
Co-Author:
Javier de Andrés, Universidad de Oviedo
37
FAFR-RF | Friday 13th May • 09:00-10:30
FAFRRF03: R&D
Chair: TZU-TING CHIU | Room: W2.4 Yen
IS R&D STORYTELLING CONTINGENT ON R&D EXPENSES LEVEL? THE STUDY ON ANNUAL REPORTS OF EUROPEAN BIOTECHNOLOGICAL
COMPANIES.
Author:
JOANNA DYCZKOWSKA, WROCLAW UNIVERSITY OF ECONOMICS
RECOGNITION AND DISCLOSURE OF INTANGIBLE ASSETS - A REVIEW AND FRAMEWORK
Author:
ANNE JENY-CAZAVAN, ESSEC BUSINESS SCHOOL PARIS
Co-Author:
Rucsandra Moldovan, Concordia University
THE PREDICTIVE ABILITY OF CAPITALIZED EXPLORATION AND EVALUATION EXPENDITURE UNDER IFRS 6
Author:
GABRIEL PÜNDRICH, BOCCONI UNIVERSITY
Co-Author:
Andrew Ferguson, University of Technology, Sydney
Alexey Feigin, University of Technology, Sydney
THE VALUATION IMPLICATIONS OF STRATEGY IN R&D-INTENSIVE INDUSTRIES
Author:
EFTHIMIOS DEMIRAKOS, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Apostolos Ballas, Athens University of Economics and Business
INNOVATION ACTIVITIES AND NON/FINANCIAL PERFORMANCE
Author:
SOONCHUL HYUN, UNIVERSITY OF CALGARY
FAFRRF04: Textual
Chair: MARIA T. TASCON | Room: W2.4 Yen
ACCOUNTING EXPERTISE AND THE COMPLEXITY OF REPORTING STANDARDS
Author:
ROMAN CHYCHYLA, UNIVERSITY OF MIAMI
Co-Author:
Andrew Leone, University of Miami
Miguel Minutti-Meza, University of Miami
OPTIMISTIC DISCLOSURE TONE AND CEO CAREER CONCERNS
Author:
CRISTINA GRANDE HERRERA, CARLOS III UNIVERSITY, MADRID
Co-Author:
Beatriz Garcia Osma, Carlos III University
Encarna Guillamon-Saorin, Carlos III University
38
EARNINGS MANAGEMENT AND ANNUAL REPORT READABILITY: DISCUSSIONS IN THE BUSINESS, MD&A, AND NOTES SECTIONS
Author:
YI JIE TSENG, FU JEN CATHOLIC UNIVERSITY
Co-Author:
Tsung-Kang Chen, Fu Jen Catholic University
DOES THE FINANCIAL PRESS ASSUME AN INFORMATIVE ROLE WITH RESPECT TO MANAGERIAL TONE MANAGEMENT?
Author:
ANN-KRISTIN GROßKOPF, GOETTINGEN UNIVERSITY
Co-Author:
FAFRRF05: Analysts
Chair: FANI KALOGIROU | Room: W2.3 Dollar
ANALYST COVERAGE: DOES THE LISTING LOCATION REALLY MATTER?
Author:
OMAIMA HASSAN, ABERDEEN ROBERT GORDEN UNIVERSITY / ABERDEEN BUSINESS EA = Empirical Archival
SCHOOL
Co-Author:
Frank Skinner, Brunel University, London
ANALYST TAX EXPERTISE
Author:
WIM JANSSEN, UNIVERSITY OF AMSTERDAM
Co-Author:
Réka Felleg, University of Amsterdam
CORPORATE ORGANIZATIONAL STRUCTURE AND ANALYST FORECAST PROPERTIES
Author:
SOPHIA H.T. LIU, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Audrey W.H. Hsu
CROSS MARKETS INFORMATION SPILLOVER: SECONDARY LOAN MARKET AND FINANCIAL ANALYST FORECAST
Author:
CHUNQIU ZHANG, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Zhaoyang Gu, The Chinese University of Hong Kong
NONFINANCIAL DISCLOSURE AND ANALYST FORECAST ACCURACY: EVIDENCE ON CARBON EMISSION AND CORPORATE SOCIAL
RESPONSIBILITY DISCLOSURES IN THE US.
Author:
LORENZO DAL MASO, ERASMUS UNIVERSITY ROTTERDAM
Co-Author:
William Rees, University of Edinburgh
FAFRRF06: Cross Country IFRS Adoption
EXPERTS’ PERCEPTION OF THE EFFECTS OF THE IFRS ADOPTION IN CENTRAL AND EASTERN EUROPE
Author:
CATALIN NICOLAE ALBU, BUCHAREST ACADEMY OF ECONOMIC STUDIES
Co-Author:
Nadia Albu, Bucharest University of Economic Studies
INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION BY THE AFRICAN COUNTRIES
Author:
SAEED ASKARY, ABU DHABI UNIVERSITY
Co-Author:
MANDATORY ADOPTION OF IFRS AND ACCOUNTING QUALITY OF LATIN AMERICAN FIRMS
Author:
CHUN YU MAK, UNIVERSITY OF BIRMINGHAM
Co-Author:
Carlos-Alberto Dorantes, Graduate School of Business, Instituto Tecnologico y de
Estudios Superiores de Monterrey (ITESM)
Andre Moura, Department of Accounting, Birmingham Business School, University of
Birmingham
THE QUALITATIVE ASPECTS OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): EXPERIENCE OF
SINGAPORE, MALAYSIA AND INDONESIA
Author:
PREM YAPA, RMIT UNIVERSITY
EX = Experimental
IS THE ACCOUNTING QUALITY AFTER THE MANDATORY ADOPTION OF IFRS A RANDOM WALK?
Author:
ANA MORAIS, ISEG SCHOOL OF ECONOMICS AND MANAGEMENT
Co-Author:
Andreia Dionísio, Cefage Evora University
Ana Fialho Silva, Cefage Evora University
Chair: JACQUELINE BIRT | Room: W2.3 Dollar
39
FAFRRF07: The Effect of IFRS Adoption on Firm Behavior
Chair: STEPHANI MASON | Room: W2.3 Dollar
DOES IFRS ADOPTION AFFECT THE USE OF COMPARABLE METHODS?
Author:
CÉDRIC PORETTI, UNIVERSITY OF LAUSANNE
Co-Author:
Alain Schatt, University of Lausanne
DOES CHANGING ACCOUNTING STANDARDS AFFECT DIVIDEND POLICY?
Author:
MOSTAFA HARAKEH, MANCHESTER BUSINESS SCHOOL
Co-Author:
Martin Walker, University of Manchester - Alliance Manchester Business School
Edward Lee, University of Manchester - Alliance Manchester Business School
ACCOUNTING INFORMATION AND CORPORATE RISK-TAKING
Author:
MARTIN PROTT, TECHNICAL UNIVERSITY MUNICH
Co-Author:
Juergen Ernstberger, Technische Universität München
THE INFLUENCE OF AUDIT FIRM PUBLISHED GUIDANCE ON CLIENT IFRS FINANCIAL STATEMENTS
Author:
SUSAN HUGHES, UNIVERSITY OF VERMONT
Co-Author:
Bridget Vanzo, Seventh Generation
Christopher Hodgdon, Quinnipiac University
VOLUNTARY ADOPTION OF IFRS BY UK UNLISTED FIRMS AND INVESTMENT DECISIONS AT THE FIRM- AND GROUP- LEVEL
Author:
FANI KALOGIROU, UNIVERSITY OF EXETER
Co-Author:
Paul André, ESSEC Business School
FAFRRF08: IFRS Adoption - Other Issues
Chair: DAPHNE LUI | Room: 2.10 Tigris
FIRM INCENTIVES, INSTITUTIONAL FACTORS AND ACCOUNTING QUALITY: THE IFRS ADOPTION IN BRAZIL
Author:
ANA GISBERT, AUTONOMOUS UNIVERSITY OF MADRID
Co-Author:
Bruno Salotti, University of Sao Paulo
IS ADOPTION OF IFRS GOOD FOR MNCS?
Author:
HISAO KAI, NIIGATA UNIVERSITY
40
THE INDIRECT EFFECT OF THE IFRS ADOPTION IN REDUCING THE EARNINGS MANAGEMENT THROUGH THE INCREASE OF ANALYST
COVERAGE
Author:
AGUSTIN SETYA NINGRUM, UNIVERSITY OF INDONESIA
Co-Author:
Ratna Wardhani, University of Indonesia
Aria Farah Mita, University of Indonesia
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: EVIDENCE FROM VIETNAM
Author:
BRENDAN O’CONNELL, RMIT UNIVERSITY
Co-Author:
Duc Phan, RMIT University
Mark Wheaton, RMIT University
Lan Nguyen, RMIT University
Prem Yapa, RMIT University
THE ADOPTION AND IMPLEMENTATION OF IFRS IN RWANDA: THE ROLE OF INSTITUTIONAL INFRASTRUCTURES
Author:
JEAN BOSCO SHEMA, JÖNKÖPING UNIVERSITY/JÖNKÖPING INTERNATIONAL
BUSINESS SCHOOL
Co-Author:
Gunnar Rimmel, University of Jönköping/JIBS
FAFRRF09: Survey Research in Financial Accounting
Chair: SANJAY BISSESSUR | Room: 2.4 Thames
DETERMINANTS OF EARNINGS MANAGEMENT ON THE HOTEL INDUSTRY: INTERNATIONAL PERSPECTIVE
Author:
INNA PAIVA, LUSÓFONA UNIVERSITY
Co-Author:
Isabel Costa Lourenço , Instituto Universitário de Lisboa (ISCTE-IUL)
THE USEFULNESS OF FVA FOR FINANCIAL INSTRUMENTS: THE PERSPECTIVE OF FINANCIAL DIRECTORS OF FINANCIAL INSTITUTIONS
LISTED IN THE UK
Author:
BASSAM KAZMOUZ, COVENTRY UNIVERSITY
Co-Author:
John Stittle, University of Essex
THE NON-ECONOMIC CONSEQUENCE OF DISCLOSURE: EVIDENCE FROM ISLAMIC BANKS
Author:
ABDULLAH AL-MAGHZOM, UNIVERSITY OF GLOUCESTERSHIRE
Co-Author:
Sherif El-Halaby, Plymouth University
Khaled Hussainey, Plymouth University
Heba Abou-El-Sood, Lancaster University
WHAT HAVE WE LEARNED FROM SFAS 123R AND IFRS 2? A REVIEW OF EXTANT EVIDENCE AND FUTURE RESEARCH SUGGESTIONS
Author:
ALEXANDER MERZ, GOETTINGEN UNIVERSITY
IFRS AND PUBLIC ENFORCEMENT, THE POWER OF REGULATIONS AND MANAGERS PERCEPTIONS - A COMPARISON OF ENFORCEMENT
FROM TWO PERSPECTIVES
Author:
MIRA YAMMINE, NOTRE DAME UNIVERSITY
Co-Author:
Henri Olivier, Management School- University of Liege
FAFRRF10: CEO and Executive Related Issues
Chair: ROBERT K. LARSON | Room: W2.1 Euro
CEO SUCCESSION PLANNING DISCLOSURE AND STOCK MARKET REACTIONS TO CEO TURNOVER ANNOUNCEMENTS
Author:
JIHUN BAE, TILBURG UNIVERSITY
Co-Author:
Chul Park, University of Hong Kong
Jeong Hwan Joo, University of Hong Kong
EFFECTS OF CEOS’ AND CFOS’ COMPENSATION MECHANISMS ON REAL ACTIVITIES AND ACCOUNTING MANIPULATION
Author:
FABRIZIO DI MEO, AUTONOMOUS UNIVERSITY OF BARCELONA
Co-Author:
Juan Manuel Garcia Lara, Universidad Carlos III de Madrid
Jordi Surroca Aguilar, University of Groningen
EXECUTIVE COMPENSATION DISCLOSURES: TABLE VERSUS FORMULA FORMATS
Author:
YIFEI XIA, SHANGHAI UNIVERSITY OF FINANCE AND ECONOMICS
Co-Author:
Jun Han, The University of Hong Kong
EX = Experimental
REAL EARNINGS MANAGEMENT AROUND CEO TURNOVERS
Author:
DAVID LONT, UNIVERSITY OF OTAGO
Co-Author:
Helen Lu, University of Auckland
Paul Geertsema, University of Auckland
41
FAFRRF11: Private Firms and Family Ownership
Chair: KHRYSTYNA BOCHKAY | Room: 2.4 Thames
FAMILY OWNERSHIP AND ALIGNMENT VS ENTRENCHMENT HYPOTHESIS IN THAI FIRMS: EVIDENCE FROM ACCOUNTING BASED
VALUATION MODEL
Author:
PRADYOT SEN, UNIVERSITY OF WASHINGTON BOTHELL
Co-Author:
Kriengkrai Boonlert-U-Thai, Chulalongkorn University
DO ASSET REVALUATIONS SIGNAL FUTURE PERFORMANCE IN PRIVATE FIRMS?
Author:
ALESSANDRO MURA, UNIVERSITY OF CAGLIARI
Co-Author:
Fabrizio Piras, University of Cagliari
Aljoša Valentinčič, University of Ljubljana
BETTER LATE THAN NEVER!? DISCLOSURE TIMING BEHAVIOR OF GERMAN PRIVATE COMPANIES
Author:
CHRISTIAN WITTMANN, BAYREUTH UNIVERSITY
Co-Author:
Marcus Bravidor, University of Bayreuth
HERITAGE ASSETS IN PRIVATE OWNERSHIP - RECOGNITION AND MEASUREMENT UNDER IFRS
Author:
LENKA KRUPOVA, ASHCROFT INTERNATIONAL BUSINESS SCHOOL
WHY DO FIRMS GO PRIVATE? - DELISTING DETERMINANTS AND MARKET REACTIONS ON THE GERMAN CAPITAL MARKET
Author:
HENNING SCHNACK, GOETTINGEN UNIVERSITY
Co-Author:
FAFRRF12: Fair Value Accounting and Hedging
Chair: LENKA KRUPOVA | Room: W2.1 Euro
ARE LEVEL 3 FAIR VALUES MEASURED RELIABLY? EVIDENCE FROM THE 2008-2009 FINANCIAL CRISIS
Author:
PETER FIECHTER, UNIVERSITY OF NEUCHÂTEL
Co-Author:
Conrad Meyer, University of Zurich
Zoltan Novotny-Farkas, Lancaster University
FAIR VALUE MEASUREMENT, VALUE RELEVANCE AND ECONOMIC DEVELOPMENT: THE ADOPTION EVIDENCE OF CHINA’S LISTED FIRMS
Author:
GUOHUA ZHANG, XIAMEN UNIVERSITY
42
ECONOMIC CONSEQUENCES OF AIRLINE HEDGING ACTIVITIES
Author:
TOBIAS GLEICHMANN, ILMENAU UNIVERSITY OF TECHNOLOGY
Co-Author:
Michael Grüning, Ilmenau University of Technology
EFFECTS OF THE ADOPTION OF HEDGE ACCOUNTING
Author:
FLORIAN KIY, GOETHE UNIVERSITY
DOES HEDGE ACCOUNTING MATTER FOR THE EUROPEAN BANKING INDUSTRY?
Author:
BARBARA SEITZ, UNIVERSITY OF ST. GALLEN
Co-Author:
Tami Dinh, University of St. Gallen
FAFRRF13: Crash Risk and Risk Management
Chair: ROLAND KOENIGSGRUBER | Room: 2.14 Amazon
SHADOWS IN THE SUN: CRASH RISK BEHIND EARNINGS TRANSPARENCY
Author:
SHENGMIN HUNG, SOOCHOW UNIVERSITY
Co-Author:
Zheng Qiao, Xiamen University
THE VALUE OF INTEGRATED CORPORATE RISK MANAGEMENT
Author:
KEVIN MCMEEKING, UNIVERSITY OF EXETER
Co-Author:
Adnan Isin, University of Exeter
Stanley Gyoshev, University of Exeter
ACCOUNTING DISCRETION OVER BANKS DEBIT VALUATION ADJUSTMENT OF OWN CREDIT RISK
Author:
MINYUE DONG, UNIVERSITY OF LAUSANNE
Co-Author:
Leonidas Doukakis, HEC Lausanne
USEFULNESS OF RISK INFORMATION - AN EXPERIMENTAL STUDY
Author:
SUSANNE HOMÖLLE, ROSTOCK UNIVERSITY
Co-Author:
Kathrin Jordan, Rostock University
EX = Experimental
DEPOSITORS’ PERCEPTION AND PROCESSING OF RISK INFORMATION - AN EXPLORATORY STUDY
Author:
KATHRIN JORDAN, ROSTOCK UNIVERSITY
FAFR-RF | Wednesday 11th May • 17:00-18:30
FAFRRF14: Forecasts and Forecasting
Chair: GEORGIOS PAPANASTASOPOULOS | Room: W2.4 Yen
THE INFORMATIVENESS OF MICRO AND MACRO INFORMATION DURING ECONOMIC CRISIS AND NON-CRISIS PERIODS
Author:
GEORGIA SIOUGLE, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS
EA = Empirical hival
Co-Author:
Leonidas Doukakis, HEC Lausanne, University of Lausanne
Dimitrios Ghicas, Athens University of Economics and Business
Theodore Sougiannis, University of Illinois
FUNDAMENTAL RELATIONS BETWEEN MARKET AND ACCOUNTING VALUES IN A SAMPLE OF LARGE US COMPANIES
Author:
VICTORIA CLOUT, THE UNIVERSITY OF NEW SOUTH WALES
Co-Author:
Michael Falta, University of Otago
Roger Willett, University of Tasmania
MANAGEMENT EARNINGS FORECASTS AND THE PRICING OF EARNINGS
Author:
DAVID WINDISCH, UNIVERSITY OF GRAZ
Co-Author:
Anna Boisits, University of Basel
EARNING RESPONSE COEFFICIENT AND A NEW APPROACH TO EVALUATE EARNINGS FORECASTS
Author:
RUBY CHAU TRINH, UNIVERSITY OF BRISTOL
Co-Author:
David Ashton, University of Bristol
43
FAFRRF15: Debt Market
Chair: CLAUDIA IMPERATORE | Room: 2.4 Thames
CREDITOR RIGHTS AND ROLE OF FINANCIAL INFORMATION IN DEBT CONTRACTING
Author:
YASHU DONG, THE CHINESE UNIVERSITY OF HONG KONG
PRO FORMA EARNINGS AND DEBT CONTRACTING
Author:
ROBERT MATHIEU, WILFRID LAURIER UNIVERSITY
Co-Author:
Ling Chu, Wilfrid Laurier University
Chima Mbagwu, Wilfrid Laurier University
Ping Zhang, University of Toronto
SHARE REPURCHASES AND CREDIT RATINGS
Author:
NI-YUN CHEN, NATIONAL DONG HWA UNIVERSITY
ACCRUALS QUALITY AND THE COST OF DEBT: THE EUROPEAN EVIDENCE
Author:
YASSER ELIWA, UNIVERSITY OF BRIGHTON
Co-Author:
Andros Gregoriou, University of Brighton
DO FIRMS TRY TO FOOL BANKS WHEN THEY APPLY FOR NEW LOANS?
Author:
PIERANGELO ROSATI, DUBLIN CITY UNIVERSITY
Co-Author:
Riccardo Palumbo, University “G.d’Annunzio” of Chieti-Pescara
FAFRRF16: Earnings Management
Chair: LEONIDAS DOUKAKIS | Room: 2.8 Rhine
A RECONSIDERATION OF EARNINGS MANAGEMENT IN THE YEARS LEADING UP TO SOX: A STUDY OF SEC INITIATIVES STARTING IN THE
LATE 1990S
Author:
ATUL RAI, WICHITA STATE UNIVERSITY
Co-Author:
Joseph Kerstein, Yeshiva University
TEAM PLAY FOR STRETCHING IFRS IN THE EU: THE NEW INSTITUTIONAL EARNINGS MANAGEMENT
Author:
COSTANZA DI FABIO, UNIVERSITY OF PISA
Co-Author:
Alberto Quagli, University of Genoa
Francesco Avallone, University of Genoa
Paola Ramassa, University of Genoa
44
AN EXAMINATION OF EARNINGS MANAGEMENT THAT IS BENEFICIAL TO EXISTING SHAREHOLDERS
Author:
WENJIAO CAO, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT
Co-Author:
Yuping Jia, Frankfurt School of Finance and Management
Yachang Zeng, Nanyang Technological University
EARNINGS MANAGEMENT PRIOR TO CAPITAL INVESTMENT IN FINNISH SMES
Author:
JUKKA KETTUNEN, UNIVERSITY OF EASTERN FINLAND
HIGHLY VALUED EQUITY AND EARNINGS MANAGEMENT: ‘DETOXIFICATION’
Author:
CHAU DUONG, UNIVERSITY OF EAST LONDON
Co-Author:
Gioia Pescetto, University of Portsmouth
FAFRRF17: Earnings Management - Real Activities
Chair: PRAJAKTA DESAI | Room: 2.10 Tigris
DOWNWARD EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION
Author:
NASER MAKAREM, UNIVERSITY OF ABERDEEN
THE SUBSTITUTION AMONG ALTERNATIVE REAL ACTIVITIES EARNINGS MANAGEMENT MECHANISMS-EVIDENCES FROM QUARTERLY
DATA
Author:
SHU-LING WU, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Yu-Tan Wang
DO EQUITY-BASED COMPENSATIONS AFFECT FIRM’S TRADING ACTIVITIES AND EARNINGS MANAGEMENT?
Author:
I-CHENG LIN, NATIONAL CHANGHUA UNIVERSITY OF EDUCATION
Co-Author:
Ming-Cheng Wu, National Changhua University of Education
THE IMPACT OF JAPANESE REGULATORY CHANGES ON ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT
Author:
MASAHIRO ENOMOTO, KOBE UNIVERSITY
Co-Author:
Tomoyasu Yamaguchi, Tohoku Gakuin University
RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN A POOR INVESTOR PROTECTION CONTEXT
Author:
MOATAZ ELHELALY, THE AMERICAN UNIVERSITY IN CAIRO
Co-Author:
Ifigenia Georgiou, Cyprus International Institute of Management
Alan Lowe, Aston Business School
FAFR-RF | Wednesday 11th May • 17:00-18:30
FAFRRF18: Valuation/Fundamental Analysis
Chair: TAMI DINH | Room: W2.1 Euro
FUNDAMENTAL ANALYSIS CONDITIONED ON PRIOR PERIOD SALES AND FIRM EFFICIENCY
Author:
DONGNING YU, UNIVERSITY OF CALGARY
Co-Author:
Mark Anderson, University of Calgary
FUNDAMENTAL VALUATION IN SIX ASIAN COUNTRIES: ROLE OF EARNINGS, BOOK VALUE, RESIDUAL INCOME, AND DIVIDEND
Author:
SHAHROKH SAUDAGARAN, UNIVERSITY OF WASHINGTON TACOMA
Co-Author:
Kriengkrai Boonlert-U-Thai, Chulalongkorn University
Pradyot Sen, University of Washington Bothell
THE THEORETICAL FOUNDATION FOR THE BALL-BROWN ANALYSIS AND VALUE RELEVANCE OF ACCRUALS
Author:
PENGGUO WANG, UNIVERSITY OF EXETER
DOES THE DIRECT METHOD PROVIDE MORE VALUE RELEVANT INFORMATION TO MARKET PARTICIPANTS COMPARED TO THE INDIRECT
METHOD STATEMENT OF CASH FLOWS?
Author:
RICHARD KENT, THE UNIVERSITY OF QUEENSLAND
Co-Author:
Jacqueline Birt, University of Queensland
IS P/E ALWAYS MORE ACCURATE THAN EV/EBITDA?
Author:
ALAIN SCHATT, LAUSANNE UNIVERSITY / HEC LAUSANNE
Co-Author:
Jian Kang, University of Neuchâtel
Catalin Starica, University of Neuchâtel
45
FAFRRF19: Earnings Quality and Accruals
Chair: KOREN JO | Room: 2.9 Euphrates
TRADING VOLUME AND EARNINGS QUALITY
Author:
AHMED ABDEL-MEGUID, THE AMERICAN UNIVERSITY IN CAIRO
Co-Author:
Guy Fernando, University at Albany - SUNY
Richard Schneible Jr., University at Albany - SUNY
SangHyun Suh, University of Massachusetts Lowell
BENFORD’S LAW AND EARNINGS QUALITY: ARE EARNINGS CHARACTERISTICS ASSOCIATED WITH DEVIATIONS FROM THE BENFORD
DISTRIBUTION?
Author:
ULF MOHRMANN, KONSTANZ UNIVERSITY
Co-Author:
Sebastian Lebert, Ludwigs-Maximilians-University Munich
Ulrike Stefani, University of Konstanz
EXPLORING THE DIMENSIONS OF ABNORMAL ACCRUALS
Author:
LUCIA BELLORA, HAMBURG UNIVERSITY
Co-Author:
Frank Schiemann, Hamburg University
THE INFORMATION CONTENT OF DISCRETIONARY ACCRUALS DURING THE GLOBAL FINANCIAL CRISIS: EVIDENCE FROM ITALY
Author:
PIETRO FERA, UNIVERSITY OF NAPLES II
Co-Author:
Ettore Cinque, University of Naples II
Nicola Moscariello, University of Naples II
DIFFUSION OF EARNINGS MANAGEMENT: A NETWORK ANALYSIS APPROACH
Author:
CHRISTOS NEGAKIS, MACEDONIA UNIVERSITY
Co-Author:
Dimitrios Kousenidis, Aristotle University of Thessalonoki
Anestis Ladas, University of Macedonia
FAFRRF20: Regulation and Institutional Environment
Chair: VEDRAN CAPKUN | Room: 2.10 Tigris
46
MARKET RESPONSES TO QUALITY OF NON-GAAP EARNINGS EXCLUSIONS FOLLOWING REGULATION G AND THE SEC’S COMPLIANCE
AND DISCLOSURE INTERPRETATIONS
Author:
ROBERT MARIUSZ J. CZERNKOWSKI, UNIVERSITY OF TECHNOLOGY SYDNEY
Co-Author:
David Bond, University of Technology Sydney
Anna Loyeung, University of Technology Sydney
Yong-Suk Lee, University of Technology Sydney
DOES RECYCLING IMPROVE INFORMATION USEFULNESS OF COMPREHENSIVE INCOME? THE CASE OF JAPAN
Author:
FRENDY FRENDY, NAGOYA UNIVERSITY
Co-Author:
Hu Dan Semba, Nagoya University
THE REMOVAL AND REINSTATEMENT OF PRUDENCE IN ACCOUNTING: HOW POLITICS OF ACCEPTANCE DEFEATS FINANCIALISATION
Author:
OMIROS GEORGIOU, THE UNIVERSITY OF MANCHESTER
THE DRIVERS OF WEALTH DISTRIBUTION POLICIES IN THE US TECHNOLOGY SECTOR
Author:
COLETTE GREY, UNIVERSITY OF LIMERICK, KEMMY BUSINESS SCHOOL
Co-Author:
Antoinette Flynn, University of Limerick, Kemmy Business School
TOWARDS AN ASSESSMENT OF COUNTRY EFFECTS ON IFRS RECOGNITION DECISIONS AND MEASUREMENT ESTIMATIONS
Author:
CHRISTIAN STADLER, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL
Co-Author:
Christopher Nobes, Royal Holloway University of London
FAFRRF21: Reporting Quality
Chair: MICHAEL GRÜNING | Room: W2.2 Florin
THE INFLUENCE OF M&A FEATURES ON DISCLOSURE QUALITY AND COMPLIANCE IN AN IFRS ENVIRONMENT
Author:
ANDREA LIONZO, UNIVERSITÀ CATTOLICA DEL SACRO CUORE
Co-Author:
Silvano Corbella, Università degli studi di Verona
Cristina Florio, Università degli studi di Verona
INSIDER TRADING RESTRICTIONS AND FINANCIAL REPORTING QUALITY
Author:
ELVIRA SCARLAT, CARLOS III UNIVERSITY, MADRID
Co-Author:
Beatriz Garcia-Osma, Universidad Autonoma de Madrid
Karin Shields, Birkbeck, University of London
CAN OVERSEAS INVESTMENT IMPROVE EARNINGS QUALITY?
Author:
JUNJIAN GU, NAGOYA UNIVERSITY
Co-Author:
Hu Dan Semba, Nagoya University
GHG EMISSION REPORTING WHEN FIRMS ARE LIABLE FOR ENVIRONMENTAL DAMAGE
Author:
ALINE GRAHN, FREE UNIVERSITY OF BERLIN
THE ECONOMIC CONSEQUENCES ASSOCIATED WITH INTEGRATED REPORT QUALITY: EARLY EVIDENCE FROM A MANDATORY SETTING
Author:
LILY CHEN, UNIVERSITY OF AUCKLAND
Co-Author:
Mary Barth, Stanford University
Steven Cahan, University of Auckland
Elmar Venter, University of Pretoria
FAFRRF22: Disclosure and Accounting Choice
Chair: MARCUS WITZKY | Room: 2.14 Amazon
EFFECTS OF INTELLECTUAL CAPITAL DISCLOSURE - A STRUCTURED LITERATURE REVIEW AND META-ANALYSIS
Author:
ROBERT RIEG, AALEN UNIVERSITY OF APPLIED SCIENCES
Co-Author:
Ute Vanini, Kiel University of Applied Sciences
STRATEGIC DISCLOSURE BEFORE INDEX RECOMPOSITIONS
Author:
ELISABETH KLAES, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT
Co-Author:
Jörg Werner, Frankfurt School of Finance & Management
Christian Wilk, Frankfurt School of Finance & Management
INTERIM MANAGEMENT STATEMENTS IN THE EU - A CONCEPT WITH(OUT) A FUTURE?
Author:
HENRIK SVEN ARE SCHIRMACHER, MUENSTER UNIVERSITY
Co-Author:
Stephanie Eckerth, Muenster University
Martin Nienhaus, Muenster University
ACCOUNTING CHANGE AND THE BUSINESS LIFE CYCLE: A BRAZILIAN CASE STUDY ANALYSIS
Author:
ADOLFO SILVA, FEDERAL UNIVERSITY OF RIO DE JANEIRO
Co-Author:
Ariane Santos, Rio de Janeiro State University
Moacir Sancovschi, Rio de Janeiro Federal University
INDIVIDUAL (CROWD)INVESTORS AND UNVERIFIABLE DISCLOSURE
Author:
NADER HEMAIDAN, HUMBOLDT UNIVERSITY OF BERLIN
47
FAFRRF23: Disclosure and Standards
Chair: ARI YEZEGEL | Room: 2.5 Seine
THE OCTOBER 2008 AMENDMENT TO IFRS 7: A BLACK HOLE FOR DISCLOSURE
Author:
STEPHANI MASON, DE PAUL UNIVERSITY
Co-Author:
Dereck Barr, University of Wisconsin
VOLUNTARY DIRECT METHOD CASH FLOW DISCLOSURE IN THE U.S.: DETERMINANTS AND INCREMENTAL USEFULNESS
Author:
CHUAN YU, UNSW AUSTRALIA
Co-Author:
Baljit Sidhu, University of New South Wales
Chuan Yu, University of New South Wales
BEYOND IFRS: HOW FIRMS BENEFIT FROM INDUSTRY-SPECIFIC REPORTING GUIDANCE
Author:
SEVERIN WIDMER, UNIVERSITY OF NEUCHÂTEL
Co-Author:
Jérôme Halberkann, University of Zurich
PENSION PLANS’ FUNDED STATUS VOLATILITY AND CORPORATE CREDIT RISK: SFAS NO. 158 PERSPECTIVE
Author:
TSUNG-KANG CHEN, FU JEN CATHOLIC UNIVERSITY
PERFORMANCE FEEDBACK AND CHANGES IN FIRMS’ SG&A RATIOS
Author:
TOM VAN CANEGHEM, KU LEUVEN
Co-Author:
Walter Aerts, Universiteit Antwerpen
Oveis Madadian, Universiteit Antwerpen
FAFRRF24: Financial Reporting - IFRS
Chair: MARCELA ZAROVA | Room: 2.5 Seine
EARNINGS INFORMATIVENESS UNDER IFRS VS. US GAAP: OVERALL AND FOR FIRMS IN INDUSTRIES MOST IMPACTED BY SPECIFIC
ACCOUNTING AREAS
Author:
PENG-CHIA CHIU, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Morton Pincus, University of California, Irvine
Karen Zhou, PwC
48
DID MANDATORY ADOPTION OF IFRS INCREASE LIQUIDITY IN THE CANADIAN STOCK MARKETS?
Author:
SHAHID KHAN, UNIVERSITY OF CALGARY
Co-Author:
Hussein Warsame, University of Calgary
Michael Wright, University of Calgary
VISUALIZING FINANCIAL STATEMENT IFRS COMPLIANT: PRELIMINARY EXPERIMENTS ADOPTING EYE TRACKING METHODOLOGIES
Author:
RACHELE BALDI, UNIVERSITY OF SIENA
EX = Experimental
Co-Author:
Roberto Di Pietra, University of Siena
Pamela Federighi, CsaVRI - Services Center for Improvement of Research and
Management of University Business Incubator, University of Florence
Alessandra Rufa, University of Siena
THE FORCED ADOPTION OF IFRS BY CZECH PRIVATE COMPANIES: ASSESSMENT OF ITS IMPACT ON INTEGRATION OF FINANCIAL AND
MANAGEMENT ACCOUNTING
Author:
DAVID PROCHAZKA, UNIVERSITY OF ECONOMICS IN PRAGUE
CONTEXTUAL FACTORS AFFECTING CONVERGENCE OF CHINESE GAAP WITH IFRS
Author:
XINYUN MIAO, NAGOYA UNIVERSITY
FAFRRF25: Integrated Reporting & Financial Reporting (General)
Chair: HEIBATOLLAH SAMI | Room: 2.7 Meuse
INVESTORS’ PERCEPTIONS OF INTEGRATED REPORTING
Author:
CHRISTIAN OTT, EUROPEAN UNIVERSITY VIADRINA
IS THERE AN EARLY-MOVER MARKET VALUE EFFECT FOR SIGNALLING ADOPTION OF INTEGRATED REPORTING?
Author:
WENDY GREEN, UNSW AUSTRALIA
Co-Author:
Maria Balatbat, UNSW Australia
Mary Arguelles, UNSW Australia
CHOICES OF FINANCIAL REPORTING REGIMES AND TECHNIQUES AND UNDERLYING DECISION-MAKING PROCESSES: A CASE STUDY
ANALYSIS OF A PORT AUTHORITY
Author:
JULIA SMITH, UNIVERSITY OF STRATHCLYDE
Co-Author:
Gavin Reid, University of Abertay
Yu-Lin Hsu, National Cheng Kung University
CREDIBILITY OF FINANCIAL REPORTING COMMUNICATION (FINANCIAL ANALYSTS’ PERSPECTIVE)
Author:
MOSTAFA HUSSIEN, UNIVERSITY OF WESTMINSTER
Co-Author:
Tantawy Moussa, University of Westminster
THE INFORMATION CONTENT IN ABNORMAL AUDIT LAG
Author:
MAX MEINHOEVEL, MUENSTER UNIVERSITY
Co-Author:
Dan Givoly, Smeal College of Business, Pennsylvania State University
Martin Nienhaus, Muenster University
Martin Thomsen, Muenster University
FAFRRF26: Institutional Environment and Enforcement
Chair: JAN RIEPE | Room: 2.5 Seine
ACCOUNTING CONSERVATISM: EXPLORING THE IMPACT OF CHANGES IN INSTITUTIONAL FRAMEWORKS IN FOUR COUNTRIES
Author:
ANN TARCA, THE UNIVERSITY OF WESTERN AUSTRALIA
Co-Author:
Melissa Moy, University of Western Australia
Richard Heaney, University of Western Australia
INSTITUTIONAL GAAP ENFORCEMENT HETEROGENEITY AND ENFORCEMENT STRATEGY
Author:
SANJAY BISSESSUR, UNIVERSITY OF AMSTERDAM
Co-Author:
Robin Litjens, Tilburg University
EXPLORING WHY FIRMS IN BANK-ORIENTED COUNTRIES ENGAGE IN OPERATING LEASES AND THE IMPACT OF INCLUDING THEM IN
THE BALANCE SHEET
Author:
FRANCISCA PARDO, UNIVERSITY OF VALENCIA
Co-Author:
Begoña Giner, University of Valencia
ACCOUNTING QUALITY AND LOAN PRICING: THE EFFECT OF CROSS-COUNTRY DIFFERENCES IN LEGAL ENFORCEMENT
Author:
SERAINA ANAGNOSTOPOULOU, HENLEY BUSINESS SCHOOL AT THE UNIVERSITY OF
READING
49
FAFRRF27: Real Effects
Chair: ADRIANA KORCZAK | Room: 2.5 Seine
THE REAL EFFECTS OF LIQUIDITY RISK ON TAKEOVERS
Author:
HAWFENG SHYU, SUN YAT-SEN UNIVERSITY
CREDIT FRICTIONS AND INVESTMENT ACTIVITES OF SMES
Author:
BARBARA MÖREC, UNIVERSITY OF LJUBLJANA
ACCOUNTING RESTATEMENTS AND CORPORATE CASH POLICY
Author:
YUAN HUANG, THE HONG KONG POLYTECHNIC UNIVERSITY
Co-Author:
Huili Chen, City University of Hong Kong
Zhihong Chen, Hong Kong University of Science and Technology
Dan Dhaliwal, University of Arizona
FACTORS AFFECTING LEVERAGE DURING A FINANCIAL CRISIS: EVIDENCE FROM TURKEY
Author:
FATIH YIGIT, ISTANBUL MEDENIYET UNIVERSITY
Co-Author:
Johnny Jermias, Simon Fraser University
BEHIND THE RELATION BETWEEN AGGREGATE EARNINGS CHANGES AND MARKET RISK PREMIUM: EVIDENCE FROM JAPAN
Author:
YUTO YOSHINAGA, HITOTSUBASHI UNIVERSITY
FAFRRF28: Relevance, Timeliness & Post-Announcement Drift
Chair: MIGUEL ARCE-GISBERT | Room: W2.1 Euro
THE VALUE RELEVANCE OF THE OPERACIONAL LEASES
Author:
CLÁUDIO PAIS, ISTC BUSINESS SCHOOL
THE INFORMATION RELEVANCE OF PUBLISHED PROPRIETARY TRANSACTIONS - A COMPARATIVE ANALYSIS ON THE GERMAN BOND
AND EQUITY MARKET
Author:
JAN-HENDRIK MEIER, KIEL UNIVERSITY OF APPLIED SCIENCES
Co-Author:
Jochen Zimmermann, University of Bremen
Christoph Meinzer, Kiel University of Applied Sciences
VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR DIFFERENT CAPITAL STRUCTURES OVER TIME: MIST COUNTRIES
Author:
VOLKAN DEMIR, GALATASARAY UNIVERSITY
Co-Author:
Melik Ertuğrul, Galatasaray University
50
POST EARNINGS ANNOUNCEMENT DRIFT AND UNCERTAINTY AVOIDANCE: A CROSS-CULTURAL PERSPECTIVE
Author:
ANNIE WONG, VU - UNIVERSITY OF AMSTERDAM
Co-Author:
Dominic Detzen, VU - University of Amsterdam
OPERATING CASH FLOW ASYMMETRIC TIMELINESS IN AUSTRALIA
Author:
SUE WRIGHT, MACQUARIE UNIVERSITY
Co-Author:
Meiting Lu, Macquarie University
Yaowen Shan, University of Technology Sydney
Yimeng Yu, Macquarie University
GV-PSD | Wednesday 11th May • 15:00-16:30
GVPSD01
Chair: SUE WRIGHT | Room: 0.8 Rome
NOT ALL CLAWBACKS ARE THE SAME: CONSEQUENCES OF DETERRENT VS. NON-DETERRENT CLAWBACK PROVISIONS
Discussant:
ANTONIO PARBONETTI
Author:
MICHAEL ERKENS, ERASMUS UNIVERSITY ROTTERDAM
Co-Author:
Ying Gan, Erasmus University Rotterdam
Burcin Yutoglu, WHU
WHEN DO GOVERNANCE MECHANISMS MATTER MOST?
Discussant:
ANTONIO PARBONETTI
Author:
KARA WELLS, SOUTHERN METHODIST UNIVERSITY / COX SCHOOL OF BUSINESS
Co-Author:
Derek Horstmeyer, George Mason University
GVPSD02
Chair: ROGIER DEUMES | Room: 0.4 Brussels
DIRECTOR TURNOVER CONSEQUENCES OF OPPORTUNISTIC INSIDER TRADING BEHAVIOR
Discussant:
SEPPO IKAHEIMO
Author:
SANDER DE GROOTE, KU LEUVEN
Co-Author:
Liesbeth Bruynseels, KU Leuven
Ann Gaeremynck, KU Leuven
ARE UNIVERSAL BANKS MORE RISKY?
Discussant:
SEPPO IKAHEIMO
Author:
ANYA KLEYMENOVA, UNIVERSITY OF CHICAGO
GV-PSD | Thursday 12th May • 09:00-10:30
GVPSD03
Chair: MARVIN WEE | Room: 0.3 Copenhagen
GV-PSD | Wednesday 11th May • 17:00-18:30
DETERMINANTS OF CORPORATE VOTING - EVIDENCE FROM A LARGE SURVEY OF GERMAN RETAIL INVESTORS
Discussant:
LUMINITA ENACHE
Author:
ANDRÉ SCHMIDT, RUHR UNIVERSITY BOCHUM
Co-Author:
Tom Jungius
COLLUDING WITH ANCESTRY MEMBERS
Discussant:
LUMINITA ENACHE
Author:
CHENG ZENG, THE UNIVERSITY OF MANCHESTER
Co-Author:
Jason Xiao, Cardiff Business School
Youchao Tan, Southwestern University of Finance and Economics
51
GV-PSD | Friday 13th May • 11:00-12:30
GVPSD04
Chair: KARA WELLS | Room: 2.1 Colorado
52
HETEROGENEOUS CREDIT CRUNCH SHOCK AND THE EFFECTIVENESS OF CORPORATE GOVERNANCE
Discussant:
AMEDEO PUGLIESE
Author:
YANLEI ZHANG, CARLOS III UNIVERSITY, MADRID
Co-Author:
Zhao Rong, Southwestern University of Finance and Economics
Maria Gutierrez, Universidad Carlos III de Madrid
CORPORATE SOCIAL RESPONSIBILITY, FAMILY FIRM, AND FIRM PERFORMANCE
Discussant:
AMEDEO PUGLIESE
Author:
CS AGNES CHENG, THE HONG KONG POLYTECHNIC UNIVERSITY
Co-Author:
Paula Hao, University of California - Irvine
Joanna Ho, University of California - Irvine
GV-PS | Wednesday 11th May • 15:00-16:30
GVPS01
BOARD INCENTIVES AND BOARD INDEPENDENCE IN DYNAMIC AGENCY
Author:
SANDRA KATARINA KUKEC, LEIBNIZ UNIVERSITY HANNOVER
Co-Author:
Svetlana Katolnik, Leibniz University Hannover
Jens Robert Schöndube, Leibniz University Hannover
TARGET-SETTING IN CEO BONUS PLANS: EVIDENCE FROM THE COMPENSATION DISCUSSION AND ANALYSIS
Author:
ORLA LENIHAN, UNIVERSITY OF LIMERICK, KEMMY BUSINESS SCHOOL
Co-Author:
Niamh M. Brennan, University College Dublin
PARALLEL SESSIONS
Chair: XIUYE ZHANG | Room: 0.2 Berlin
ACCOUNTING AUDITS: ON FINANCING RISK IN THE PRESENCE OF AGENCY CONFLICTS
Author:
BEATRIZ MARIANO, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE AM = Analytical/Modelling
GV-PS | Thursday 12th May • 11:00-12:30
GVPS02
Chair: SUE WRIGHT | Room: 0.9 Athens
THE EFFECT OF SIGNALING FAMILY GOVERNANCE TO NONPROFESSIONAL INVESTORS: AN EXPERIMENTAL APPROACH
Author:
KEITH DUNCAN, BOND UNIVERSITY
EX = Experimental
Co-Author:
Tim Hasso, Leuphana University
FAMILY FIRMS AND EARNINGS MANAGEMENT: A META-ANALYSIS
Author:
MARTIN MUTSCHMANN, LEUPHANA UNIVERSITY OF LÜNEBURG
Co-Author:
Tim Hasso, Leuphana University of Lüneburg
Dominik Wagner, University of Trier
ALLOWING SHAREHOLDERS TO VOTE ON EXECUTIVE REMUNERATION: LESSONS FROM THE GERMAN VOLUNTARY SAY-ON-PAY REGIME
Author:
DANIEL POWELL, UNIVERSITY OF MARBURG
Co-Author:
Marc Steffen Rapp, Philipps-Universität
GVPS03
Chair: MIRCEA EPURE | Room: 0.6 Madrid
ENGAGEMENT TO MITIGATE CLIMATE CHANGE: AN EXPERIMENT WITH FTSE 250
Author:
TATIANA RODIONOVA, THE UNIVERSITY OF EDINBURGH
EX = Experimental
DO DIRECTOR NETWORKS MATTER FOR FINANCIAL REPORTING QUALITY? EVIDENCE FROM RESTATEMENTS
Author:
MARJORIE SHELLEY, UNIVERSITY OF NEBRASKA-LINCOLN
Co-Author:
Thomas C. Omer, University of Nebraska-Lincoln
Frances M. Tice, University of Colorado at Boulder
CEO AND CFO GENDER, CORPORATE CULTURE AND FIRM-WIDE INSIDER TRADING
Author:
KARIN ELISABETH SHIELDS, LONDON UNIVERSITY / BIRKBECK COLLEGE
Co-Author:
Elvira Scarlat, Carlos III University of Madrid
Iain Clacher, Leeds University Business School
53
GVPS04
Chair: NIAMH M. BRENNAN | Room: 0.3 Copenhagen
PARALLEL SESSIONS
VOLUNTARY DISCLOSURE PRACTICES BY FOUNDING-FAMILY FIRMS
Author:
DERYA VURAL, UPPSALA UNIVERSITY
THE DETERMINANTS OF CASH HOLDINGS: EVIDENCE FROM META-REGRESSION ANALYSIS
Author:
JAN FELIX WEIDEMANN, UNIVERSITY OF COLOGNE
THE IMPACT OF FAMILY OWNERSHIP ON PROFESSIONAL CEO TURNOVER DECISION. A COMPARISON OF RELATIONAL SYSTEM MODELS
Author:
CLAUDIA FRISENNA, UNIVERSITY OF MESSINA
Co-Author:
Davide Rizzotti, University of Catania
Roberta Mazzone, University of Catania
GV-PS | Wednesday 11th May • 15:00-16:30
GVPS05
Chair: YAPING MAO | Room: 2.9 Euphrates
THE BUSINESS CASE FOR CULTURAL AND GENDER DIVERSITY ON CORPORATE BOARDS
Author:
SHIREENJIT JOHL, DEAKIN UNIVERSITY
Co-Author:
Larelle (Ellie) Chapple, Queensland University of Technology
THE IMPACT OF MANAGEMENT COMPENSATION STRUCTURE ON SAY-ON-PAY VOTES IN THE GERMAN TWO-TIER SYSTEM
Author:
JOERN OBERMANN, LEUPHANA UNIVERSITY OF LÜNEBURG
THE MULTIDIMENSIONAL NATURE OF INFORMATION EXCHANGE IN THE BOARDROOM
Author:
AMEDEO PUGLIESE, UNIVERSITY OF PADUA
Co-Author:
Gavin Nicholson, Queensland University of Technology
Pieter-Jan Bezemer, Queensland University of Technology
GV-PS | Friday 13th May • 09:00-10:30
GVPS06
Chair: AMEDEO PUGLIESE | Room: 0.1 London
CEO EXPERTISE AND THE DESIGN OF COMPENSATION CONTRACTS: EVIDENCE FROM GENERALIST VERSUS SPECIALIST CEOS
Author:
WEI SHI, NHH NORWEGIAN SCHOOL OF ECONOMICS
Co-Author:
Chunbo Liu, Norwegian School of Economics
K.C. John Wei , Hong Kong University of Science and Technology
DO FRIENDLY BOARDS HAVE AN INFLUENCE ON CORPORATE FINANCING POLICY? EVIDENCE FROM FRENCH-LISTED FIRMS
Author:
SAMIR TRABELSI, BROCK UNIVERSITY
Co-Author:
Cedric Vanappelghem, Pantheon-Assas Paris II University
Aurelie Sannajust, Université Jean Monnet, Saint Etienne
54
GVPS07
ENFORCEMENT OF ACCOUNTING STANDARDS AND CHANGES IN CORPORATE GOVERNANCE
Author:
MARCUS WITZKY, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE
DOES INTERNAL CONTROL LEAD TO EXCESSIVE RISK-AVERSION? - EVIDENCE FROM CASH POLICY OF CHINESE LISTED FIRMS
Author:
HAIYAN (HELEN) ZHOU, UNIVERSITY OF TEXAS RIO GRANDE VALLEY
Co-Author:
Daoguang Yang, Xiamen University
Hanwen Chen, University of International Business and Economics
PARALLEL SESSIONS
Chair: ANTONIO PARBONETTI | Room: 0.9 Athens
55
GV-RF | Thursday 12th May • 09:00-10:30
GVRF01: Institutional Environment and Impact of Regulation
Chair: MARY ELLEN CARTER | Room: W2.4 Yen
GOVERNANCE AND CORRUPTION: TAX ENFORCEMENT IN TRANSITION ECONOMIES
Author:
ANNA ALON, UNIVERSITY OF AGDER
Co-Author:
Amy Hageman, University of Kansas
BEHAVIOUR OF INFORMED AND UNINFORMED INVESTORS: EX-ANTE UNCERTAINTY VS. SIGNALLING THEORY
Author:
DOMINIKA FIJALKOWSKA, WROCLAW UNIVERSITY OF ECONOMICS
Co-Author:
Monika Mościbrodzka, University of Wroclaw
Marke Pauka, Wroclaw University of Economics
WHO WINS THE DIGITALIZED ECONOMY? ANALYSIS OF CROSS-ATLANTIC ACQUISITIONS
Author:
YAPING MAO, AALTO UNIVERSITY SCHOOL OF BUSINESS
Co-Author:
Seppo Ikäheimo, Aalto University
Petri Kuoppamäki, Aalto University
MARKET REACTIONS TO STRUCTURAL REFORMS IN THE BANKING SECTOR - A CROSS-COUNTRY EVENT STUDY
Author:
MARGIT MÜNZER, TOULON UNIVERSITY - IAE
CORPORATE GOVERNANCE REFORMS AND INTERNAL CONTROL QUALITY IN EGYPT: DO AUDIT QUALITY AND OWNERSHIP STRUCTURE
MATTER?
Author:
KHALED SAMAHA, THE AMERICAN UNIVERSITY IN CAIRO
Co-Author:
Hichem Khlif, University of Mahdia
GV-RF | Wednesday 11th May • 17:00-18:30
GVRF02: Director Behavior and Turnover
Chair: JOHN BARRIOS | Room: W2.2 Florin
NON-EXECUTIVE DIRECTORS ON BOARDS OF PRIVATE FAMILY FIRMS: NAVIGATING ROLE CONFLICTS
Author:
COLLETTE KIRWAN, UNIVERSITY COLLEGE DUBLIN
Co-Author:
Niamh Brennan, University College Dublin
THE CONTAGION OF AGGRESSIVE EARNINGS MANAGEMENT THROUGH BOARD OF DIRECTORS INTERLOCK: THE UK EVIDENCE
Author:
NGUYET NGUYEN, UNIVERSITY OF KENT
Co-Author:
Abdullah Iqbal, University of Kent
Radha Shiwakoti, Brunel University
56
OUTSIDE DIRECTOR SOCIAL NETWORK CENTRALITY AND TURNOVER BEFORE PERFORMANCE CRASHES: A FRIEND IN NEED?
Author:
TIANSHU QU, NANYANG TECHNOLOGICAL UNIVERSITY
Co-Author:
Seth Li, Clemson University
Julia Yu, Nanyang Technological University
WHO JOINS A SINKING SHIP AND WHY? SOME EVIDENCE ON INDEPENDENT DIRECTORS WHO JOIN FRAUDULENT FIRMS.
Author:
SAMIR GHANNAM, UNIVERSITY OF TECHNOLOGY SYDNEY
Co-Author:
Martin Bugeja, University of Technology Sydney
Zoltan Matolcsy, University of Technology Sydney
Helen Spiropoulos, University of Technology Sydney
DIRECTOR TURNOVER SURROUNDING SECURITIES LAWS VIOLATIONS
Author:
XIUYE ZHANG, HENLEY BUSINESS SCHOOL AT THE UNIVERSITY OF READING
GVRF03: Director Characteristics
Chair: MICHAEL ERKENS | Room: 2.9 Euphrates
FOREIGN DIRECTORS
Author:
PIETRO ANDREA BIANCHI, UNIVERSITY OF MIAMI
Co-Author:
John Barrios, University of Chicago Booth School of Business
Helena Isidro, ISCTE-IUL Instituto Universitario de Lisboa
Dhananjay Nanda, University of Miami School of Business
ACCOUNTING EXPERTS, INFORMATION COST, AND ACCOUNTING CONSERVATISM
Author:
KEN Y. CHEN, NATIONAL TAIWAN UNIVERSITY
Co-Author:
Shengmin Hung, Soochow University
INDEPENDENT DIRECTORS AND CORPORATE SOCIAL PERFORMANCE (CSP): AN INDIVIDUAL LEVEL PERSPECTIVE
Author:
JÉRÔME DESCHÊNES, LAVAL UNIVERSITY
THE EFFECTS OF POLITICALLY CONNECTED OUTSIDE DIRECTORS ON FIRM PERFORMANCE: EVIDENCE FROM KOREAN CHAEBOL FIRMS
Author:
JEONG-HOON HYUN, NEOMA BUSINESS SCHOOL
Co-Author:
Jae Yong Shin, Seoul National University
Seungbin Oh, Seoul National University
BOARD DIVERSITY, CAREER CONCERNS, AND CORPORATE ENVIRONMENTAL EXPENDITURES
Author:
XIAOYAN LU, SUN YAT-SEN UNIVERSITY
Co-Author:
Ying Zheng, Sun Yat-sen University
GV-RF | Friday 13th May • 09:00-10:30
GVRF04: External Monitors and Governance Disclosure
Chair: COLLETTE KIRWAN | Room: 2.10 Tigris
ANALYSTS’ MONITORING INCENTIVES ACROSS THE MACRO-ECONOMIC CYCLE
Author:
AN-PING LIN, SINGAPORE MANAGEMENT UNIVERSITY
Co-Author:
Dan Dhaliwal, University of Arizona
Stephen Hillegeist, Arizona State University
Laura Wellman, Northwestern University
DOES INVESTMENT MYOPIA OF BLOCKHOLDERS IMPEDE CORPORATE INNOVATIVE ACTIVITIES?
Author:
STEPHANIE TSUI, CITY UNIVERSITY OF HONG KONG
Co-Author:
Ching-Hung Chang
Kuei-Chao Kuo
IMPRESSION MANAGEMENT IN TRANSITION: POLAND
Author:
KAROL KLIMCZAK, KOZMINSKI UNIVERSITY
Co-Author:
Dominika Fijałkowska, Wroclaw University of Economics
Marek Pauka, Wroclaw University of Economics
DISCLOSURE BIAS IN THE TEXTUAL CHARACTERISTICS OF THE LETTERS TO SHAREHOLDERS: EMPIRICAL EVIDENCE FROM FINANCIAL
AND NON-FINANCIAL FIRMS
Author:
GAIA MELLONI, BOCCONI UNIVERSITY
Co-Author:
Cristina Florio, University of Verona
EXECUTIVE EQUITY INCENTIVES AND DIVIDEND SMOOTHING
Author:
CHAO-JUNG CHEN, NATIONAL PINGTUNG UNIVERSITY
57
GVRF05: Insider Trading, Fraud and Contracting
Chair: SEPPO IKAHEIMO | Room: 2.11 St. Lawrence
DO AN INSIDER’S WEALTH AND INCOME MATTER IN THE DECISION TO ENGAGE IN INSIDER TRADING?
Author:
JENNI MIKKONEN, UNIVERSITY OF OULU
Co-Author:
Juha-Pekka Kallunki, University of Oulu
Henrik Nilsson, Stockholm School of Economics
Mikko Puhakka, University of Oulu
THE ROLE OF EARNINGS MANAGEMENT IN AGENCY CONTRACTS
Author:
AKIHIRO NODA, SHIGA UNIVERSITY
THE CAPITAL MARKET CONSEQUENCES OF SHAREHOLDERS WITHHOLDING VOTES FROM BOARD OF DIRECTORS’ ELECTIONS
Author:
PAUL TANYI, UNIVERSITY OF NORTH CAROLINA - CHARLOTTE
Co-Author:
David Smith, University of Nebraska Lincoln
THE CONSEQUENCES OF REGULATING INSIDER TRADING IN FAMILY FIRMS-DOMINATED FINANCIAL MARKETS: EVIDENCE FROM HONG
KONG
Author:
ZHIHONG CHEN, THE HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY
Co-Author:
Yuyan Guan, City University of Hong Kong
Bin Ke, National University of Singapore
DETERMINANTS OF ASSET MISAPPROPRIATION SCHEMES DURATION
Author:
YURIY TIMOFEYEV, FRANKFURT SCHOOL OF FINANCE AND MANAGEMENT
GVRF06: Governance Structure and Political Governance
Chair: ANA GISBERT | Room: 2.11 St. Lawrence
THE IMPACT OF BOARD CHARACTERISTICS AND IPO’S QUALITY ON DELISTING RISK: THE FRENCH CASE
Author:
ISABELLE MARTINEZ, PAUL SABATIER UNIVERSITY - TOULOUSE III
Co-Author:
Emmanuelle Negre, Université de Montpellier
Nhu Nguyen, Université Toulouse 1
REMUNERATION COMMITTEES, SHAREHOLDER DISSENT ON CEO PAY AND THE CEO PAY-PERFORMANCE LINK
Author:
PAMELA KENT, THE UNIVERSITY OF ADELAIDE
Co-Author:
Kim Kercher, Bond University
James Routledge, Hitotsubashi University
58
THE MISSING ETHICAL DIMENSION: AN APPLICATION OF TCE TO THE CASE OF THE INQUIRY COMMITTEE INTO THE OIL-FOR-FOOD
PROGRAMME SCANDAL
Author:
MARIA VEIGA, ISCTE - UNIVERSITY INSTITUTE OF LISBON
Co-Author:
Maria Major
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT - EUROPEAN
EVIDENCE
Author:
DANIEL SCHAUPP, WUERZBURG UNIVERSITY
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE STRUCTURES AND FINANCIAL DISTRESS. A STUDY OF THE BANK POWER IN
THE SPANISH CAPITAL MARKET
Author:
MONTSERRAT MANZANEQUE LIZANO, UNIVERSITY OF CASTILLA LA MANCHA
Co-Author:
Musa Mangena, Nottingham Trent University
Alba Maria Priego, University of Castilla-La Mancha
HI-PSD | Wednesday 11th May • 17:00-18:30
HIPSD01
Chair: LISA EVANS | Room: 0.5 Paris
CONTROL, TEMPORARY ORGANISATIONS AND THE ACCOUNTING COMPLEX: EVIDENCE FROM RECORD PRODUCTION PROJECTS
DURING THE 1960S
Discussant:
FRANCES MILEY
Author:
DARREN JUBB, HERIOT-WATT UNIVERSITY EDINBURGH
Co-Author:
William Jackson, Heriot-Watt University
Nick Paisey, Heriot-Watt University
THE EVOLUTION OF THE CHART OF ACCOUNTS IN FRENCH-SPEAKING AFRICAN COUNTRIES (1960-2010): A HISTORY OF INTERACTION
WITH FRENCH ACCOUNTING STANDARDIZATION
Discussant:
ANDREW READ
Author:
PHILIPPE TOURON, TOURS UNIVERSITY / IAE MANAGEMENT SCHOOL
Co-Author:
Yves Levant, University of Lille 2
Jean-Guy Degos, University of Bordeaux
59
HI-PS | Wednesday 11th May • 17:00-18:30
HIPS01
Chair: ANNA SZYCHTA | Room: 2.7 Meuse
PARALLEL SESSIONS
60
THE ITALIAN BOARD OF STATUTORY AUDITORS: THE HEGEMONIC SURVIVAL OF A UNIQUE ACCOUNTING GOVERNANCE INSTITUTION
Author:
ANDREA MELIS, UNIVERSITY OF CAGLIARI
Co-Author:
Michael Jones, University of Bristol
CAPITAL MARKET EFFECTS AROUND DIVIDEND ANNOUNCEMENTS - AN ANALYSIS OF THE BERLIN STOCK EXCHANGE IN 1895
Author:
JENS GÜNTHER, RUHR UNIVERSITY BOCHUM
THE LIFE AND CAREER OF ROBERT WILLIAM GIBSON: ACCOUNTING RESEARCHER, EDUCATOR AND EDITOR
Author:
GARRY CARNEGIE, RMIT-ROYAL MELBOURNE INSTITUTE OF TECHNOLOGY
HI-RF | Thursday 12th May • 14:00-15:30
HIRF01: Historical Accounting and Auditing Practices
Chair: JEREMY CRIPPS | Room: 2.6 Danube
AUDITING PRACTICES OF BRITISH GAS COMPANIES FROM 1812 TO 1830
Author:
MITSUNORI KASUKABE, HOKKAIDO UNIVERSITY
Co-Author:
Chie Sawanobori, Osaka Sangyo University
EX = Experimental
WHY DID THE ACCOUNTING STANDARDS BOARD OF JAPAN START TO DEVELOP J-GAAPS AT SLOW PACE FOR THE INITIAL FOUR YEARS?
Author:
KENSUKE OGATA, UNIVERSITY OF NAGASAKI
THE PAST OF ACCOUNTING PROFESSION IN RUSSIA AS A LESSON FOR ITS FUTURE DEVELOPMENT
Author:
VIATCHESLAV SOKOLOV, ST. PETERSBURG STATE UNIVERSITY OF ECONOMICS AND
FINANCE
Co-Author:
Svetlana Karelskaya, Saint Petersburg State University, Russia
Ekaterina Zuga, Saint Petersburg State University, Russia
HI-RF | Wednesday 11th May • 15:00-16:30
HIRF02: Origin and Nature of Accounting
Chair: DARREN JUBB | Room: W2.4 Yen
SOME FINDINGS OF EARLY ACCOUNTING ALLOWING TO KNOW MORE ABOUT ITS HISTORY (BY THE EXAMPLE OF DATINI’S COMPANY IN
AVIGNON 1363-1368)
Author:
MIKHAIL KUTER, KUBAN STATE UNIVERSITY
Co-Author:
Marina Gurskaya, Kuban State University
ACCOUNTING LESSONS FROM A MEDIEVAL WOMAN: THE WRITING OF CHRISTINE DE PISAN
Author:
ANDREW READ, UNIVERSITY OF CANBERRA
Co-Author:
Frances Miley, University of New South Wales, Canberra
ACCOUNTING AND OTHER TALES FROM CENTRAL AND EASTERN EUROPE
Author:
PETAR SUDAR, UNIVERSITY OF WESTMINSTER
ACCOUNTABILITY DISCOURSES IN AN ORPHANAGE: A XIX CENTURY ACCOUNTANT’S STORYTELLING
Author:
ELEONORA MASIERO, UNIVERSITY OF PADUA
Co-Author:
Alessandro Lai, Università degli Studi di Verona
Riccardo Stacchezzini, Università degli Studi di Verona
61
IC-PSD | Thursday 12th May • 09:00-10:30
ICPSD01
Chair: ALENA GOLYAGINA | Room: 0.5 Paris
THE EQUITY BROKER’S DILEMMA: AN ETHNOGRAPHIC INQUIRY INTO REVERSE BROKERING
Discussant:
INGRID JEACLE
Author:
JOHAN GRAAF, STOCKHOLM BUSINESS SCHOOL
Co-Author:
Gustav Johed, Stockholm Business School
CONSTRUCTING AUDIT SOCIETY IN THE VIRTUAL WORLD: THE CASE OF THE ONLINE REVIEWER
Discussant:
SANDRA VAN DER LAAN
Author:
INGRID JEACLE, THE UNIVERSITY OF EDINBURGH
IC-PSD | Thursday 12th May • 09:00-10:30
ICPSD02
Chair: LUKAS LOEHLEIN | Room: 0.4 Brussels
62
GETTING IFRS ACCEPTED: THE POWER OF COMMON SENSE
Discussant:
TERHI CHAKHOVICH
Author:
ELISAVET MANTZARI, UNIVERSITY OF WESTMINSTER
Co-Author:
Omiros Georgiou, University of Manchester
Lisa Jack, University of Portsmouth
‘THE LIVES OF OTHERS’ - GENDER AND THE AUDIT PROFESSION IN THE CONTEXT OF GERMAN REUNIFICATION
Discussant:
ELISAVET MANTZARI
Author:
LISA EVANS, UNIVERSITY OF STIRLING
Co-Author:
Dominic Detzen, Vrije Universiteit Amsterdam
Sebastian Hoffmann, University of Edinburgh
IC-PS | Thursday 12th May • 16:00-17:30
ICPS01
QUANTS AND QUALIA IN THE SOCIAL SECTOR: THE IMPACT OF “IMPACT”
Author:
JULIA MORLEY, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE
THE CONTRIBUTION OF WHISTLEBLOWERS’ STORIES TO THE PERCEPTION OF FAIRNESS IN FINANCIAL MARKETS: A DISCOURSE
ANALYSIS
Author:
HERVE STOLOWY, HEC PARIS
Co-Author:
Yves Gendron, Université Laval
THE ACCOUNTANT’S STEREOTYPE: A PERSONALITY APPROACH
Author:
FERNANDA LEÃO, POLYTECHNIC INSTITUTE OF OPORTO
Co-Author:
Delfina Gomes, University of Minho
PARALLEL SESSIONS
Chair: TERHI CHAKHOVICH | Room: 0.3 Copenhagen
IC-PS | Wednesday 11th May • 15:00-16:30
ICPS02
Chair: DAVID HAY | Room: 2.7 Meuse
MAKING UP IDEAL RECRUITS: GRADUATE RECRUITMENT, SUBJECTIVITY AND CONTROL AT ‘BIG FOUR’ ACCOUNTANCY FIRMS
Author:
FLORIAN GEBREITER, ASTON UNIVERSITY / ASTON BUSINESS SCHOOL
ELITE ACCOUNTANTS, CULTURAL CAPITAL AND THE DEATH OF PUBLIC MAN?
Author:
CHRIS CARTER, THE UNIVERSITY OF EDINBURGH
Co-Author:
Crawford Spence, Warwick Business School
Javier Husillos, Strathclyde University
Pablo Archel, UPNA
EX = Experimental
FROM SMALL AUDITOR DISSATISFACTION TO ACTIVE RESISTANCE: A PRACTICE THEORETICAL PERSPECTIVE ON THE “PALACE REVOLT” IN
THE GERMAN AUDITING PROFESSION.
Author:
LUKAS LOEHLEIN, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE
Co-Author:
Markus Grottke, University Passau
Hansrudi Lenz, University Wuerzburg
ICPS03
Chair: TYGE KUMMER | Room: 2.7 Meuse
STIGMA MANAGEMENT AND JUSTIFICATION OF THE SELF IN DENAZIFICATION ACCOUNTS
Author:
DOMINIC DETZEN, VU - UNIVERSITY OF AMSTERDAM
Co-Author:
Sebastian Hoffmann, University of Edinburgh
AN INTERDISCIPLINARY CONCEPTUALIZATION OF INTELLECTUAL CAPITAL
Author:
ANDREEA BORDIANU, LEEDS UNIVERSITY BUSINESS SCHOOL
CONSTRUCTING THE FAIR VALUE OF NON-FINANCIAL ASSETS - A CASE STUDY
Author:
JOAO PEDRO OLIVEIRA, UNIVERSITY OF PORTO
Co-Author:
Ekaterina Chetyrkina, PwC
63
ICPS04
Chair: SANDRA VAN DER LAAN | Room: 2.7 Meuse
PARALLEL SESSIONS
THE TOOL BECOMES THE MASTER: THE ACCOUNTING INVASION INTO PROFESSIONAL SPACES
Author:
MO YAN, ABERTAY UNIVERSITY
DIFFUSION OF CORPORATE RISK MANAGEMENT CHARACTERISTICS UNDER AN ENVIRONMENT OF CONFLICTING CULTURES:
A MONITORING AGENT’S PERSPECTIVE
Author:
JOSEPH CHRISTOPHER, RMIT UNIVERSITY
CHANGING LOGICS OF RUSSIAN HIGHER EDUCATION IN ACCOUNTING
Author:
ALENA GOLYAGINA, NHH NORWEGIAN SCHOOL OF ECONOMICS
ICPS05
Chair: ELISAVET MANTZARI | Room: 2.7 Meuse
RETURNS ON CORPORATE LOBBYING AND POLITICAL CONTRIBUTIONS
Author:
JORGE ROMERO, TOWSON UNIVERSITY
DISCLOSURE, PATENTS, AND THE DELAY OF INVENTIONS
Author:
ELYASHIV DAVID WIEDMAN, HEBREW UNIVERSITY OF JERUSALEM
Co-Author:
Ran Weksler, Hebrew University of Jerusalem
SIGNALING EFFECTS OF SCHOLARLY PROFILES - A LONGITUDINAL PERSPECTIVE ON THE EDITORIAL BOARDS OF THE ACCOUNTING REVIEW
Author:
CHRISTOPH ENDENICH, ESSEC BUSINESS SCHOOL PARIS
Co-Author:
Rouven Trapp, TU Dortmund University
64
IC-RF | Friday 13th May • 09:00-10:30
ICRF01: Interdisciplinary - Critical
Chair: ANANT JOSHI | Room: 2.6 Danube
WHITHER ACCOUNTING RESEARCH? A EUROPEAN VIEW
Author:
VERA PALEA, UNIVERSITY OF TURIN
COMPETING LOGICS: CARING AND CORPORATISATION IN THE DEATH CARE INDUSTRY
Author:
SANDRA VAN DER LAAN, THE UNIVERSITY OF SYDNEY
Co-Author:
Lee Moerman, University of Wollongong
THE COEXISTENCE AND INTERACTION OF FORMAL AND INFORMAL LENDING IN CHINA Author:
JUNJIE WU, LEEDS BECKETT UNIVERSITY
MIRROR, MIRROR ON THE WALL. WHO IS THE MOST TENURABLE OF THEM ALL?
Author:
KEVIN VEENSTRA, MCMASTER UNIVERSITY
Co-Author:
Hai Lu, University of Toronto
Yanju Liu, Singapore Management University
GIVING TO CULTURE: LOCAL BUSINESS PHILANTHROPY AND THE VALUE OF DONATION
Author:
IRIS BOSA, THE UNIVERSITY OF EDINBURGH
IS-RF | Friday 13th May • 11:00-12:30
ISRF01: Information Systems
Chair: BENITA M. GULLKVIST | Room: 2.6 Danube
INVESTIGATING THE RELATION BETWEEN FORMAL AND INFORMAL MANAGEMENT CONTROL SYSTEMS WITHIN MCS PACKAGE
Author:
MOHAMED ELBASHIR, QATAR UNIVERSITY
Co-Author:
Mohammad Wasimi, University of New South Wales
COMPARING THE ATTITUDES AND ACTIVITIES OF INTERNAL AUDITORS IN AUSTRALIA, CANADA, AND THE UNITED STATES REGARDING
GREEN IT
Author:
GLEN GRAY, CALIFORNIA STATE UNIVERSITY, NORTHRIDGE
Co-Author:
Kyunghee Yoon, Rutgers University
Won Gyun No, Rutgers University
Peter Roebuck, University of New South Wales
EX = Experimental
A SOCIO-TECHNICAL INTERPRETATION OF AN ACCOUNTING TECHNOLOGY ADOPTION: THE CREST CO CASE OF THE BANK OF ENGLAND
Author:
CRISTIANA PARISI, COPENHAGEN BUSINESS SCHOOL
EX = Experimental
Co-Author:
Hermann Rapp, Anglia Ruskin University
THE IMPACT OF CREATIVITY AND INFORMATION LOAD ON ESCALATION OF COMMITMENT IN IT PROJECTS
Author:
PETER G. ROETZEL, ASCHAFFENBURG UNIVERSITY OF APPLIED SCIENCES
65
MA-PSD | Thursday 12th May • 14:00-15:30
MAPSD01
Chair: ALEXANDER BRUGGEN | Room: 0.4 Brussels
STATUS MOTIVES AND AGENT-TO-AGENT INFORMATION SHARING: HOW EVOLUTIONARY PSYCHOLOGY SHAPES AGENTS’ RESPONSES
TO CONTROL SYSTEM DESIGN
Discussant:
KAREN DE MEYST
Author:
JASMIJN BOL, TULANE UNIVERSITY
EX = Experimental
Co-Author:
Justin Leiby, University of Florida
THE SORTING EFFECT OF EX POST DISCRETIONARY ADJUSTMENT IN EMPLOYMENT CONTRACTS
Discussant:
VICTOR MAAS
Author:
VICTOR VAN PELT, TILBURG UNIVERSITY
Co-Author:
Bart Dierynck, Tilburg University
EX = Experimental
MAPSD02
Chair: FRANK MOERS | Room: 2.1 Colorado
COMPLEXITY OF CEO COMPENSATION PACKAGES
Discussant:
JONAS HEESE
Author:
MARY ELLEN CARTER, BOSTON COLLEGE
Co-Author:
Ana M. Albuquerque, Boston University
Luann Lynch, University of Virginia
TOP MANAGEMENT TEAM COMPENSATION, STRATEGIC POSITIONING, AND FIRMS’ COMPETITIVE EFFECTIVENESS
Discussant:
KAREN SEDATOLE
Author:
YAN MA, UNIVERSITY OF CALGARY
Co-Author:
Mark Anderson , University of Calgary
Rong Zhao, University of Calgary
MAPSD03
Chair: KAREN SEDATOLE | Room: 2.1 Colorado
ACCOUNTING AS CATALYST: THE ROLE OF CALCULATIVE PRACTICES IN CREATING AN AUTHENTIC POPULAR CULTURE PRODUCT
Discussant:
ANN JORISSEN
Author:
ANETTE MIKES, LAUSANNE UNIVERSITY / HEC LAUSANNE
Co-Author:
Felicitas Morhart, HEC Lausanne
HOW PERFORMANCE MEASUREMENT SYSTEMS HELP FIRMS ACHIEVE INTENDED AMBIDEXTERITY: THE ROLE OF COGNITIVE CONFLICT
Discussant:
ERIK STRAUSS
Author:
JOSEP BISBE, ESADE BUSINESS SCHOOL
Co-Author:
David Bedford, University of Technology Sydney
Breda Sweeney, J.E. Caines School of Business & Economics, NUI Galway
66
MA-PSD | Wednesday 11th May • 15:00-16:30
MAPSD04
Chair: VICTOR MAAS | Room: 0.4 Brussels
THE EFFECT OF RELATIVE PERFORMANCE INFORMATION AND OTHER EMPLOYEE BEHAVIOR ON NONCOMPLIANCE
Discussant:
VICTOR VAN PELT
Author:
THORSTEN KNAUER, RUHR UNIVERSITY BOCHUM
EX = Experimental
Co-Author:
Corinna Ewelt-Knauer, University of Gießen
David Sharp, Western University
EX = Experimental
THE SELECTION AND MOTIVATION EFFECTS OF TOURNAMENT PRIZE SPREAD
Discussant:
STEPHAN KRAMER
Author:
EDDY CARDINAELS, KU LEUVEN
Co-Author:
Clara Xiaoling Chen, University of Illinois Urbana-Champaign
Huaxiang Yin, Nanyang Technological University
67
MA-PS | Wednesday 11th May • 17:00-18:30
MAPS01
Chair: NILS CRASSELT | Room: 2.1 Colorado
PARALLEL SESSIONS
MANAGERIAL COMPENSATION, BONUS BANKS, AND LONG-TERM ORIENTATION
Author:
MARIA ASSEL, AUGSBURG UNIVERSITY
Co-Author:
Wolfgang Schultze, Augsburg University
Andreas Weiler, Augsburg University
Mandy Cheng, University of New South Wales
THE PRINCIPAL INSTRUCTS INPUT OR THE AGENT SETS INPUT TARGETS: WHICH IS PREFERABLE IN ORGANIZATIONAL CONTROL?
Author:
TOSHIAKI WAKABAYASHI, WASEDA UNIVERSITY
MANAGERIAL EMPIRE BUILDING AND PARTICIPATION IN THE BUDGETING PROCESS
Author:
KATRIN WEISKIRCHNER-MERTEN, VIENNA UNIVERSITY OF ECONOMICS AND
BUSINESS
MA-PS | Thursday 12th May • 11:00-12:30
MAPS02
Chair: MATTHIAS MAHLENDORF | Room: 2.1 Colorado
RISK BASED MANAGEMENT CONTROL MEETS GEOPOLITICS: EXTENDING INSTITUTIONAL LOGICS
Author:
ABDELMONEIM BAHY ELDIN MOHAMED METWALLY, UNIVERSITY OF GLASGOW
Co-Author:
Danture Wickramasinghe, University of Glasgow
Georgios Kominis, University of Glasgow
PERFECT MATCH? CONSTRUCTION OF MANAGEMENT ACCOUNTANT IN RECRUITMENT PROCESS
Author:
LAURI LEPISTÖ, UNIVERSITY OF TAMPERE
Co-Author:
Eeva-Mari Ihantola, University of Tampere
INCENTIVE PROVISION AND OPTIMAL TEAM SIZE FOR DEVELOPMENT PROJECTS
Author:
MARKUS NISCH, TUEBINGEN UNIVERSITY
Co-Author:
Oliver Duerr, Hochschule Esslingen - University of Applied Science
Anna Rohlfing-Bastian, Tuebingen University
MAPS03
Chair: JOHN A. CHRISTENSEN | Room: 0.7 Lisbon
SOCIALISTIC BUDGET LAPSING AND INVESTMENT DECISIONS
Author:
ALEXANDER BRUGGEN, MAASTRICHT UNIVERSITY
Co-Author:
Christoph Feichter, Maastricht University
HOW DOES THE VISIBLE HAND SHAPE COST BEHAVIOR? EVIDENCE FROM CHINA
Author:
ZHAOYANG GU, THE CHINESE UNIVERSITY OF HONG KONG
Co-Author:
Song Tang, Shanghai University of Finance & Economics
Donghui Wu, Chinese University of Hong Kong
EX = Experimental
INSTITUTIONAL ENTREPRENEURSHIP AND POWER: RESPONSIBILITY CENTRES IN PORTUGUESE HOSPITALS
Author:
ANA CONCEIÇÃO, ISTC BUSINESS SCHOOL
Co-Author:
Maria Major, Nova School of Business and Economics
Stewart Clegg, University of Technology of Sydney
68
MAPS04
REJECTION, REPRODUCTION AND RESHAPING - A FIELD STUDY ON GLOBAL BUDGET CONTROL PRACTICES IN MULTINATIONAL COMPANIES
Author:
KATHARINA ANDER, TU DORTMUND UNIVERSITY
Co-Author:
Julia Kornacker, TU Dortmund University
Rouven Trapp, TU Dortmund University
WHAT DRIVES DECISIONS TO DETERMINE MARKETING BUDGETS: WHAT DO WE KNOW AND WHAT DO WE STILL HAVE TO LEARN?
Author:
ALEXANDER HIMME, KÜHNE LOGISTICS UNIVERSITY
Co-Author:
Nils Wagner, KPMG
PARALLEL SESSIONS
Chair: JONAS HEESE | Room: 2.9 Euphrates
THE ROLE OF THE MANAGEMENT ACCOUNTANT IN THE FORECASTING PROCESS - DEALING WITH CONFLICTING DEMANDS
Author:
ERIK STRAUSS, WITTEN/ HERDECKE UNIVERSITY
Co-Author:
Leona Wiegmann, WHU-Otto Beisheim School of Management
Lukas Goretzki, University of Innsbruck
MA-PS | Friday 13th May • 14:00-15:30
MAPS05
Chair: CHRISTOPH FEICHTER | Room: 0.3 Copenhagen
YOUR GAIN MY PAIN? THE EFFECTS OF ACCOUNTING INFORMATION IN UNCERTAIN NEGOTIATIONS
Author:
SAMY ESSA, UNIVERSITY OF TWENTE
Co-Author:
Henri Dekker, VU University Amsterdam
Tom Groot, VU University Amsterdam
EX = Experimental
SHOULD I STAY OR SHOULD I GO? THE IMPACT OF MARKET COMPETITION AND PRESENCE OF CONTROL SYSTEMS ON LONG TERM
CONTRACTING
Author:
SHARON NOPPE, KU LEUVEN
EX = Experimental
Co-Author:
Eddy Cardinaels, KU Leuven
Stijn Masschelein, University of Western Australia
Alexandra Van den Abbeele, KU Leuven
THE ROLE OF IMITATION IN TRUST FORMATION AND PARTNER SELECTION IN INTERFIRM RELATIONSHIPS.
Author:
EVELIEN REUSEN, ERASMUS UNIVERSITY ROTTERDAM
Co-Author:
Kristof Stouthuysen, Vlerick Business School
EX = Experimental
69
MAPS06
Chair: MARK ANDERSON | Room: 0.6 Madrid
PARALLEL SESSIONS
CSR IN BUYER-SELLER MARKETS: THE IMPACT OF ASSURANCE OF SUSTAINABILITY REPORTS AND MATERIAL INCENTIVES
Author:
KAREN DE MEYST, KU LEUVEN
EX = Experimental
Co-Author:
Eddy Cardinaels, KU Leuven
EXAMINING THE COMPLEX RELATIONSHIP BETWEEN STRATEGY, SUSTAINABILITY AND MANAGEMENT CONTROL
Author:
WILLIAM DILLA, IOWA STATE UNIVERSITY
Co-Author:
Peter Beusch, University of Gothenburg
Elisabeth Frisk, University of Gothenburg
Magnus Rosen, University of Gothenburg
INVESTIGATION THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: EVIDENCE FROM SPAIN
Author:
MERCEDES PALACIOS MANZANO, MURCIA UNIVERSITY
Co-Author:
Joaquin Hernandez Fernandez, University of Murcia, Spain
Ester Gras Gil, University of Murcia, Spain
MAPS07
Chair: JOSEP BISBE | Room: 2.1 Colorado
EXPLORING THE ROLES OF VERNACULAR ACCOUNTING SYSTEMS IN THE DEVELOPMENT OF “ENABLING” ACCOUNTING AND CONTROL
SYSTEMS
Author:
LEONA WIEGMANN, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
Co-Author:
Lukas Goretzki, University of Innsbruck
Erik Strauss, Witten/Herdecke University
THE INTERPLAY BETWEEN ORGANIZATIONAL SOCIAL CAPITAL AND CLAN CONTROL
Author:
ALEXANDER STROBELE, ULM UNIVERSITY
Co-Author:
Paul Wentges, Ulm University
(DE-) INSTITUTIONALISATION OF MANAGEMENT CONTROL SYSTEM PACKAGES
Author:
SAMEH AMMAR, QATAR UNIVERSITY
MAPS08
Chair: STEPHAN KRAMER | Room: 2.14 Amazon
WHAT DOES VALUE STREAM COSTING DO? USING ACTOR NETWORK THEORY TO ANALYSE THE INTRODUCTION OF VALUE STREAM
COSTING IN A LEAN ENVIRONMENT
Author:
SARAH GAMAL, LOUGHBOROUGH UNIVERSITY
EX = Experimental
Co-Author:
Will Seal, School of Business and Economics, Loughborough University
THE EFFECT OF STRATEGY AND MANAGERIAL ABILITY ON ASYMMETRIC COST BEHAVIOR
Author:
APOSTOLOS BALLAS, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Vassilios-Christos Naoum, Athens University of Economics and Business
Orestes Vlismas, Athens University of Economics and Business
70
UNDERSTANDING THE COST STRUCTURE OF A FIRM: BALANCING ACTIVITIES AND ACHIEVING ECONOMIES OF SCOPE
Author:
SARA BORMANN, WASHINGTON UNIVERSITY IN ST. LOUIS
Co-Author:
Jan Bouwens, University of Amsterdam
Christian Hofmann, LMU Munich
MAPS09
INCENTIVES AND CONTRACTIBILITY IN DELEGATED DECISION MAKING
Author:
CHUNG-YU HUNG, MELBOURNE UNIVERSITY / MELBOURNE BUSINESS SCHOOL
HETERARCHICAL MANAGEMENT ACCOUNTING: THE CASE OF CATEGORY MANAGEMENT IN A UK SUPPLY CHAIN
Author:
SAMAR EL SAYAD, UNIVERSITY OF GLASGOW
Co-Author:
Danture Wickramasinghe, University of Glasgow
Greg Stoner, University of Glasgow
PARALLEL SESSIONS
Chair: UTZ SCHÄFFER | Room: 2.4 Thames
MAPS10
Chair: BEREND VAN DER KOLK | Room: 0.1 London
HOW WELL DO PRINCIPALS KNOW THEIR PROJECT MANAGERS? SUFFICIENTLY WELL TO TAILOR MONITORING INTENSITY.
Author:
JINGWEN ZHANG, TILBURG UNIVERSITY
Co-Author:
Ferry Riksen, Arcadis
WHAT DO EMPLOYEES REALLY WANT? PREFERENCE-PERFORMANCE INCONSISTENCIES REGARDING WORK INCENTIVES
Author:
SOFIA LOURENÇO, LISBON UNIVERSITY
EX = Experimental
Co-Author:
Cláudia Niza
DO HIGHER WAGES PAY FOR THEMSELVES? AN INTRA-FIRM TEST OF THE EFFECT OF WAGES ON EMPLOYEE PERFORMANCE
Author:
NICOLAS MANGIN, UNIVERSITY OF GRONINGEN
Co-Author:
James Hesford, Ecole hôtelière de Lausanne
Mina Pizzini, Texas State University
MAPS11
Chair: RAEF LAWSON | Room: 2.1 Colorado
INTERNAL INFORMATION QUALITY AND FIRM INNOVATION
Author:
GREGORY MCPHEE, FLORIDA INTERNATIONAL UNIVERSITY
Co-Author:
Kelly Huang, Florida International University
Brent Lao, Florida International University
MANAGEMENT CONTROL OF PRODUCT INNOVATION AND PERCEIVED ENVIRONMENTAL UNCERTAINTY: EXPLORING HETEROGENEITY
OF CONTROL
Author:
THOMAS GÜNTHER, DRESDEN UNIVERSITY OF TECHNOLOGY
Co-Author:
Marc Janka, Technische Universitaet Dresden
DOES CEO PAY DISPARITY ENHANCE OR IMPEDE INNOVATION PERFORMANCE?
Author:
JONGHWAN KIM, BOCCONI UNIVERSITY
Co-Author:
Kwangjoo Koo, William Paterson University
71
MAPS12
Chair: ISABELLA GRABNER | Room: 0.9 Athens
PARALLEL SESSIONS
TALKING TO INTERNAL CUSTOMERS: CONFUSING OR STIMULATING? THE IMPACT OF CUSTOMER CONTACT FREQUENCY ON
MANAGEMENT ACCOUNTANT´S ROLE STRESS, INNOVATIVE BEHAVIOR AND SERVICE QUALITY
Author:
RALF GEBHARDT, UNIVERSITY OF KASSEL
Co-Author:
Pascal Nevries, University of Kassel
Christian Pfennig, Henkel KGaA
HOW MULTIPLE ACCOUNTABILITIES AND MEANS-END DECOUPLING INFLUENCE ROLE AMBIGUITY AND JOB SATISFACTION
Author:
MARIUS METZL, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Gerhard Speckbacher, WU Vienna
THE IMPACT OF PERSONALITY ON THE ROLE OF MANAGEMENT ACCOUNTANTS: A JOB CRAFTING PERSPECTIVE
Author:
SANDRA TILLEMA, UNIVERSITY OF GRONINGEN
Co-Author:
Paula Van Veen-Dirks, University of Groningen
MAPS13
Chair: SANDER VAN TRIEST | Room: 0.5 Paris
THE IMPACT OF CONTEMPORARY PERFORMANCE MEASUREMENT SYSTEMS ON BUSINESS PERFORMANCE: A META-ANALYSIS OF
EMPIRICAL EVIDENCE
Author:
JAN ENDRIKAT, DRESDEN UNIVERSITY OF TECHNOLOGY
Co-Author:
Thomas Guenther, TU Dresden
Robert Titus, TU Dresden
THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH: A CITATION ANALYSIS OF THE FIRST 25 YEARS
Author:
DARYL GUFFEY, CLEMSON UNIVERSITY
Co-Author:
Nancy Harp, Clemson University
THE USE OF PARTIAL LEAST SQUARES STRUCTURAL EQUATION MODELLING (PLS-SEM) IN MANAGEMENT ACCOUNTING RESEARCH:
DIRECTIONS FOR FUTURE THEORY DEVELOPMENT
Author:
CHRISTIAN NITZL, UNIVERSITY OF THE GERMAN FEDERAL ARMED FORCES MUNICH EA = Empirical Archival
MAPS14
Chair: ANN JORISSEN | Room: 2.7 Meuse
EXPENSE RECOGNITION PATTERNS AND COST STICKINESS
Author:
WONSUN PAEK, SUNGKYUNKWAN UNIVERSITY
Co-Author:
David Folsom, Lehigh University
COST BEHAVIOR IN THE FIRM LIFE CYCLE—AN EMPIRICAL ANALYSIS
Author:
LISA SILGE, UNIVERSITY OF MUENSTER
Co-Author:
Arnt Woehrmann, University of Muenster
ORGANIZATIONAL LIFE CYCLE AND STRATEGIC MANAGEMENT ACCOUNTING: A TEST OF THE ASYMMETRY OF MISFIT-THEORY
Author:
TIMUR PASCH, UTRECHT UNIVERSITY
Co-Author:
Frank H.M Verbeeten, Utrecht University School of Economics
72
MAPS15
INTEGRATING RISK INTO CONTROL SYSTEM DESIGN
Author:
ARTHUR POSCH, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
BENEFITS OF FORMAL ERM IMPLEMENTATION AND THE ROLE OF RISK AWARENESS
Author:
EVELYN BRAUMANN, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
THE IMPACT OF SPATIAL DISTANCE AND RISK CATEGORY ON PROBABILITY JUDGMENTS
Author:
MARTIN WEISNER, MONASH UNIVERSITY
Co-Author:
Steve Sutton, University of Central Florida
EX = Experimental
PARALLEL SESSIONS
Chair: ANJA SCHWERING | Room: 2.14 Amazon
MAPS16
Chair: THORSTEN KNAUER | Room: 2.14 Amazon
RECIPROCITY AND HONESTY IN CAPITAL BUDGETING: HOW REPORTING MITIGATES SPITEFUL SABOTAGE OF INVESTMENTS
Author:
ANDREAS OSTERMAIER, MUNICH UNIVERSITY OF TECHNOLOGY
EX = Experimental
Co-Author:
Markus Brunner, Munich University of Technology
GREAT EFFORT, SOME CONCERN. HOW MAKING EFFORT TO ACQUIRE INFORMATION INFLUENCES MANAGERIAL REPORTING
Author:
KATLIJN HAESEBROUCK, KU LEUVEN
EX = Experimental
HUMAN INFORMATION PROCESSING AND BALANCED SCORECARD: THE EFFECT OF MOTIVATED REASONING AND DISSENT ON
INFORMATION SEARCH AND STRATEGY EVALUATION DECISION
Author:
YASHENG CHEN, XIAMEN UNIVERSITY
EX = Experimental
Co-Author:
Tota Panggabean, California State University Sacramento
Johnny Jermias, Simon Fraser University
MAPS17
Chair: MARJORIE SHELLEY | Room: 0.2 Berlin
SUBJECTIVE PERFORMANCE EVALUATION: THE ROLE OF INFORMATION ACCURACY AND ACCOUNTABILITY
Author:
TIM HERMANS, KU LEUVEN
EX = Experimental
Co-Author:
Martine Cools, KU Leuven
IS EXPERIENCE A TREASURE? - THE EFFECT OF TENURE ON SUBJECTIVE COMPENSATION
Author:
NAN JIANG, UNIVERSITY OF AMSTERDAM
Co-Author:
WHAT IS A GOOD RANK? THE EFFORT AND PERFORMANCE EFFECTS OF ADDING PERFORMANCE CATEGORY LABELS TO RELATIVE
PERFORMANCE INFORMATION
Author:
FRIEDRICH SOMMER, MUENSTER UNIVERSITY
EX = Experimental
Co-Author:
Thorsten Knauer, University of Bayreuth
Arnt Wöhrmann, University of Münster
73
MAPS18
Chair: PAOLO PEREGO | Room: 2.14 Amazon
PARALLEL SESSIONS
TRANSFORMING PROMISE INTO REALITY—PERFORMANCE IMPLICATIONS AND ANTECEDENTS OF CFO COMMITMENT TO VALUE-BASED
MANAGEMENT
Author:
SEBASTIAN FIRK, GEORG-AUGUST-UNIVERSITÄT GÖTTINGEN
Co-Author:
Lars Torben Schmidt, Goettingen University
Michael Wolff, Goettingen University
THE IMPACT OF BALANCED SCORECARD EXCELLENCE ON SHAREHOLDER RETURNS
Author:
IMKE KEIMER, LUCERNE UNIVERSITY OF APPLIED SCIENCES AND ARTS
Co-Author:
Michael Früh, Lucerne University of Applied Sciences and Arts
Michael Blankenagel, Lucerne University of Applied Sciences and Arts
CUSTOMER SATISFACTION, COST BEHAVIOR AND FUTURE PERFORMANCE
Author:
JIMMY YU, UNIVERSITY OF CALGARY
Co-Author:
MAPS19
Chair: ULRICH SCHÄFER | Room: 2.1 Colorado
DYNAMIC INCENTIVES AND THE ADJUSTMENT OF TARGET WEIGHTS UPON TARGET ACHIEVEMENT
Author:
MATTHIAS MAHLENDORF, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT
Co-Author:
Maximilian Margolin, WHU - Otto Beisheim School of Management
Utz Schäffer, WHU - Otto Beisheim School of Management
PUBLIC DISCLOSURE OF PROFESSIONAL PERFORMANCE AND THE EFFECT OF BUREAUCRATIC BENCHMARKING INFORMATION
Author:
MELANIE LUCIA SCHNEIDER, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
Co-Author:
Matthias D. Mahlendorf, Frankfurt School of Finance & Management
Utz Schäffer, WHU - Otto Beisheim School of Management / Institute of
Management Accounting and Control
THE IMPLICATIONS FROM IMPLEMENTING A STRATEGY ALIGNED WITH A COMPANY’S STRATEGIC SUSTAINABILITY CHOICE ON THE
PREDICTIVENESS OF FUTURE PERFORMANCE
Author:
SAMUEL TIRAS, INDIANA UNIVERSITY / KELLEY SCHOOL OF BUSINESS
Co-Author:
Fabio Costa, Fucape Business School
M.H. Carol Liu, Lehigh University
Gina Rosa, University of New Orleans
74
MA-RF | Thursday 12th May • 09:00-10:30
MARF01: CEO compensation and CSR
Chair: SAMEH AMMAR | Room: W2.2 Florin
AN AGENCY-BASED PERSPECTIVE ON CO-CEOS ADOPTION: EVIDENCE FROM KOREA
Author:
GUN LEE, KOREA UNIVERSITY
Co-Author:
Jinbae Kim, Korea University Business School
UNOBSERVABLE TRANSFER PRICE EXCEEDS MARGINAL COSTS UNDER THE RELATIVE PERFORMANCE EVALUATION OF THE CEO
Author:
JUMPEI HAMAMURA, KOBE UNIVERSITY
THE COMPLEMENTARITY BETWEEN CSR DISCLOSURES AND THE USE OF CSR-BASED PERFORMANCE MEASURES IN CEO ANNUAL
INCENTIVE CONTRACTS
Author:
LU YANG, MAASTRICHT UNIVERSITY
Co-Author:
Isabella Grabner, Maastricht University
CORPORATE SOCIAL RESPONSIBILITY AND CEO EQUITY INCENTIVES
Author:
EILEEN CHIA-LING LEE, NATIONAL CHUNG CHENG UNIVERSITY
Co-Author:
Wei-Chuan Kao, National Taiwan University
Chih-Hsien Liao, National Taiwan University
LINKING ENERGY-RELATED STRATEGIC FLEXIBILITY AND ENERGY EFFICIENCY - THE MEDIATING ROLE OF MANAGEMENT CONTROL
SYSTEMS CHOICE
Author:
MIKE SCHULZE, EBS UNIVERSITÄT FÜR WIRTSCHAFT UND RECHT
Co-Author:
Sven Heidenreich, Saarland University - Faculty of Law and Economics
MARF02: Investment and Coordination Decisions and Risk Taking
Chair: DANIELA ARGENTO | Room: 2.6 Danube
MANAGEMENT ACCOUNTANTS AND MANAGERS’ DECISION MAKING: THE FIGHT DECISION AGAINST BIASES BASED ON SUPPORT
THEORY
Author:
ANDREAS CHRISTOPH SCHERM, MUNICH UNIVERSITY OF THE FEDERAL ARMED
EX = Experimental
FORCES
Co-Author:
Bernhard Hirsch, Bundeswehr University Munich
Matthias Sohn, Bundeswehr University Munich
THE CAPITAL BUDGETING PROCESS AND THE ENERGY TRILEMMA.
Author:
LIZ WARREN, UNIVERSITY OF GREENWICH
Co-Author:
Lisa Jack, University of Portsmouth
TRANSFER PRICING OF INTANGIBLE ASSETS: BUSINESS INCENTIVES AND TAX PLANNING
Author:
SAVITA SAHAY, RUTGERS UNIVERSITY
RISK-TAKING IN TOURNAMENTS—AN EXPERIMENTAL ANALYSIS
Author:
IVO SCHEDLINSKY, UNIVERSITY OF MUENSTER
Co-Author:
Friedrich Sommer, University of Muenster
Arnt Wöhrmann, University of Muenster
EX = Experimental
THE IMPACT OF INCENTIVES ON RISK-TAKING BEHAVIOUR: EVIDENCE FROM THE UK FINANCIAL SERVICES INDUSTRY.
Author:
KAREN BRICKMAN, UNIVERSITY OF GREENWICH
Co-Author:
David Otley, Lancaster University
Liz Warren, University of Greenwich
75
MA-RF | Friday 13th May • 14:00-15:30
MARF03: Innovation and Creativity
Chair: ANDREEA BORDIANU | Room: 2.6 Danube
STYLE OF BUDGET CONTROL AND MOTIVATION IN RESEARCH AND DEVELOPMENT PROJECTS
Author:
NINA KRUSE, VU - UNIVERSITY OF AMSTERDAM
MANAGEMENT CONTROL SYSTEM FUNCTION AND LEADERSHIP STYLE IN R&D PROJECTS
Author:
SATOKA YAMANE, TOKYO UNIVERSITY OF SCIENCE
TRANSACTION CHARACTERISTICS, TRUST, CONTROLS AND PERFORMANCE IN INTER-FIRM INNOVATIONS
Author:
MARIA CADIZ DYBALL, THE UNIVERSITY OF SYDNEY
Co-Author:
Andy F Wang, Australian Catholic University
EXAMINING THE IMPACT OF PLANNING AND CONTROL SOPHISTICATION ON INNOVATION ORIENTATIONS
Author:
RICARDO MALAGUENO, UNIVERSITY OF EAST ANGLIA
Co-Author:
Ernesto Lopez-Valeiras, Universidad de Vigo
Jacobo Gomez-Conde, Universidad Autónoma de Madrid
AN ATTITUDINAL PERSPECTIVE OF LAUGHLIN COLONIZATION PATHWAY TO ORGANIZATIONAL CHANGE
Author:
BERTRAND MASQUEFA, UNIVERSITY OF NICE-SOPHIA ANTIPOLIS
Co-Author:
Sonja Gallhoffer, University of Glasgow, Adam Smith Business School
Jim Haslam, The University of Sheffield, Sheffield University Management School
MARF04: Incentives, Motivation and Honesty
Chair: EVELYN BRAUMANN | Room: W2.2 Florin
ON THE COSTS AND BENEFITS OF NON-MONOTONE INCENTIVE STRUCTURES
Author:
CHRISTIAN LUKAS, JENA UNIVERSITY
PEER EFFECTS IN SUBJECTIVE PERFORMANCE EVALUATION
Author:
TAEHO KO, INSEAD
Co-Author:
Gavin Cassar, INSEAD
PEER INFLUENCE ON MANAGERIAL HONESTY
Author:
ANJA SCHWERING, RUHR UNIVERSITY BOCHUM
76
EX = Experimental
EX = Experimental
THE ROLE OF AFFECT IN ECONOMIC DECISION-MAKING: HOW DO MANAGERS’ MOOD STATES INFLUENCE THEIR BUDGET REPORTING
HONESTY?
Author:
MARTIN ALTENBURGER, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
EX = Experimental
MARF05: Cost Stickiness
Chair: MARTINE COOLS | Room: 2.14 Amazon
THE EFFECT OF INTERNATIONAL DIVERSIFICATION ON COST STICKINESS: EVIDENCE FROM KOREA
Author:
GAYOUNG JI, SUNGKYUNKWAN UNIVERSITY
Co-Author:
Tae-Young Paik, Sungkyunkwan University
THE EFFECT OF CSR ON COST ASYMMETRIC BEHAVIOR
Author:
HYUNPYO KIM, SUNGKYUNKWAN UNIVERSITY
Co-Author:
Wonsun Paek, Sungkyunkwan University
Taewoo Kim, University of Massachusetts Lowell
ASYMMETRIC COST BEHAVIOR: A LIFE CYCLE ANALYSIS
Author:
JOO HYUNG LEE, UNIVERSITY OF CALGARY
Co-Author:
ARE DEPRECIATIONS FIXED COSTS? :THEIR VARIABILITY AND STICKINESS IN SHORT AND LONG TERMS
Author:
TAE YOUNG PAIK, SUNGKYUNKWAN UNIVERSITY
Co-Author:
Haewon Moon, Sungkyunkwan University
Gayoung Ji, Sungkyunkwan University
Hyoik Lee, Sungkyunkwan University
Wan Suk Ko, Hankuk University of Foreign Studies
COST STICKINESS OF FAMILY FIRMS: A SOCIOEMOTIONAL WEALTH PERSPECTIVE
Author:
RONNY PRABOWO, UNIVERSITY OF GRONINGEN
Co-Author:
Paula van Veen-Dirks, University of Groningen
Reggy Hooghiemstra, University of Groningen
MA-RF | Wednesday 11th May • 15:00-16:30
MARF06: Health Care Management and Inter-Organizational Management
Chair: KATLIJN HAESEBROUCK | Room: W2.2 Florin
HEALTH TECHNOLOGY BALANCED ASSESSMENT: FRAMEWORK FOR A MULTIDISCIPLINARY EVALUATIVE APPROACH AIMED AT HEALTH
POLICY CHOICES
Author:
GABRIELE PALOZZI, ROME “TOR VERGATA” UNIVERSITY
Co-Author:
Antonio Chirico, Rome “Tor Vergata” University
COLLABORATIVE COST APPROACH: RELATIONSHIP BETWEEN INTER-ORGANIZATIONAL COST MANAGEMENT, TRANSACTION COST AND
ALLIANCE RISK MANAGEMENT
Author:
RODRIGO SOUZA, FIPECAFI
Co-Author:
Reinaldo Guerreiro, University of Sao Paulo
Diogenes Bido, Universidade Presbiteriana Mackenzie
THE EFFECTS OF FORMAL AND INFORMAL CONTROL MECHANISMS ON OUTSOURCING PERFORMANCE
Author:
BENITA M. GULLKVIST, HANKEN SCHOOL OF ECONOMICS
UPDATING ACCOUNTING SYSTEMS: LONG-RUN EVIDENCE FROM THE HEALTHCARE SECTOR
Author:
EVA LABRO, UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
Co-Author:
Lorien Stice-Lawrence, University of North Carolina at Chapel Hill
77
MARF07: Management Control Systems
Chair: MAURICE GOSSELIN | Room: W2.4 Yen
THE EMPLOYMENT OF THE LEVERS OF CONTROL FRAMEWORK
Author:
TIMO HYVONEN, UNIVERSITY OF TAMPERE
Co-Author:
Kirsi Kari, Turku School of Economics
THE DESIGN AND USE OF CONTROLS IN FAMILY SMES: A MULTI-THEORY PERSPECTIVE
Author:
ANN JORISSEN, UNIVERSITY OF ANTWERP
Co-Author:
Parichart Maneemai, Prince Songkla University
Eddy Laveren, University of Antwerp
Wim Voordeckers, Hasselt University
A WAY TO EXPLAIN THE LEVERS OF CONTROL : USING STRUCTURATION THEORY
Author:
CINDY ZAWADZKI, NEOMA BUSINESS SCHOOL
Co-Author:
Thierry Nobre, EM Strasbourg Business School
MANAGEMENT CONTROL AND MOTIVATION: AN EMPIRICAL ANALYSIS OF THE OBJECT-OF-CONTROL FRAMEWORK
Author:
BEREND VAN DER KOLK, UNIVERSITY OF GRONINGEN
Co-Author:
Paula van Veen-Dirks, University of Groningen
Henk ter Bogt, University of Groningen
MARF08: Performance Management
Chair: THOMAS GÜNTHER | Room: 2.9 Euphrates
THE DRIVERS OF CHOICE FOR PERFORMANCE SYSTEMS DESIGN IN THE KINGDOM OF SAUDI ARABIA MANUFACTURING SECTOR
Author:
MOHAMMED AL-OMIRI, UMM AL-QURA UNIVERSITY
JUDGMENTAL EFFECTS OF PERFORMANCE MEASURES LINKED TO STRATEGY IN BALANCED SCORECARD EVALUATIONS: REPLICATION
AND EXTENSION IN AN IRISH SETTING
Author:
CHRISTOPH DRECHSLER, UNIVERSITY COLLEGE DUBLIN
EX = Experimental
HOW CAN FORMAL PERFORMANCE EVALUATION INFLUENCE SUBORDINATE PERFORMANCE: INSIDER-OUTSIDER PERSPECTIVES OF
GUANXI
Author:
YU-LIN CHEN, CHUNG YUAN CHRISTIAN UNIVERSITY
78
OBJECTIVE V SUBJECTIVE PERFORMANCE MEASURES IN HEALTH CARE
Author:
SARA TRUCCO, UNINT
Co-Author:
Maria Chiara Demartini, University of Pavia
ON VALIDATING EARLY-STAGE PERFORMANCE MEASUREMENT MODELS: AN INTERVENTIONIST STUDY
Author:
SYRUS ISLAM, AUCKLAND UNIVERSITY OF TECHNOLOGY
MARF09: Design and Implementation of Management Control Systems
Chair: SINIKKA MOILANEN | Room: 2.9 Euphrates
HOW DO MANAGEMENT CONTROL SYSTEMS AFFECT THE LEGITIMACY OF MANAGEMENT ACCOUNTANTS?
Author:
CÉLIA LEMAIRE-BRAUN, UNIVERSITY OF STRASBOURG
Co-Author:
Julie Demaret, University François Rabelais of Tours
EXAMINING MIDDLE MANAGERS MEDIATING ROLE IN MCS IMPLEMENTATION
Author:
ÜLLE PÄRL, ESTONIAN BUSINESS SCHOOL
Co-Author:
Rodney Koyte, University of Sydney
Salme Näsi, University of Tampere
A LONGITUDINAL STUDY OF AN ACTIVITY-BASED COSTING SYSTEM IMPLEMENTATION IN A CHINESE MANUFACTURING FIRM
Author:
LANA Y J LIU, NEWCASTLE UNIVERSITY
Co-Author:
Fei Pan, Shanghai University of Economics and Finance
Lin Zhou, Henan University of Finance and Law
EXPLORING CALCULATIVE CULTURE IN MANAGEMENT CONTROL SYSTEMS: SCALE AND TYPOLOGY DEVELOPMENT
Author:
MOJCA MARC, UNIVERSITY OF LJUBLJANA
Co-Author:
Darja Peljhan, University of Ljubljana
MARF10: Special Topics in Management Accounting
Chair: NEALE O’CONNOR | Room: 2.9 Euphrates
STRATEGIC THINKING AND ACCOUNTING: BENEFITS AND PITFALLS FROM A MANAGERIAL PERSPECTIVE
Author:
PASI AALTOLA, UNIVERSITY OF JYVASKYLA
DO MANAGEMENT CONTROL SYSTEMS HELP TO COUNTERACT DEFENSIVE ROUTINES?
Author:
PATRICIO ROJAS, UNIVERSIDAD DE LOS ANDES
FLEXIBLE WORK ARRANGEMENTS AND OUTPUT CONTROLS
Author:
SANDER VAN TRIEST, UNIVERSITY OF AMSTERDAM
Co-Author:
Bianca Groen, University of Amsterdam
Michael Coers, University of Amsterdam
Neeke Wtenweerde, University of Amsterdam
CREATING VALUE FROM SOCIAL MEDIA DATA FOR MANAGEMENT ACCOUNTING PRACTICES
Author:
YULIA SIDOROVA, POLYTECHNIC UNIVERSITY OF MILAN
Co-Author:
Michela Arnaboldi, Polytechnic University of Milan
79
MARF11: Valuation, Efficiency and Performance
Chair: PATRICIO ROJAS | Room: W2.3 Dollar
TERMINAL VALUE FOR FIRMS WITH MULTIPLE BUSINESS UNITS AND HETEROGENEOUS RETURN ON INVESTMENT
Author:
ULRICH SCHÄFER, UNIVERSITY OF ZÜRICH
Co-Author:
Stefan Dierkes, Georg August University Goettingen
ACQUISITION VALUATION: THE ROLE OF INFORMATION AVAILABILITY AND RIVAL BIDDERS
Author:
DIETER SMEULDERS, KU LEUVEN
Co-Author:
Henri C. Dekker, VU Amsterdam
DOES LOW EFFICIENCY TURN INTO HIGH RISK? AN EMPIRICAL EXAMINATION OF COOPERATIVE BANKS
Author:
MARKUS STRALLA, WUERZBURG UNIVERSITY
Co-Author:
Johannes Reeg, Wuerzburg University
PERSONNEL EXPENSES AND FIRM PERFORMANCE IN THE PRODUCT MARKET
Author:
MARIA FLORA MUINO VAZQUEZ, UNIVERSITY OF LA CORUÑA
Co-Author:
America Alvarez Dominguez, University of La Coruña
Fernando Ruiz Lamas, University of La Coruña
HUMAN CAPITAL REPORTING AND DISCLOSURE IN THE NORTH-AMERICAN FINANCIAL SERVICES INDUSTRY
Author:
KAOUTHAR LAJILI, UNIVERSITY OF OTTAWA
80
PSNP-PSD | Wednesday 11th May • 17:00-18:30
PSNPPSD01
Chair: GERARDINE DOYLE | Room: 0.8 Rome
EXPLORING THE RELATIONSHIPS BETWEEN DIFFERENT TYPES OF PERFORMANCE INFORMATION USE, ORGANIZATIONAL CULTURE AND
PERFORMANCE
Discussant:
ANGELA GORE
Author:
ILEANA STECCOLINI, BOCCONI UNIVERSITY
Co-Author:
MariaFrancesca Sicilia, Bergamo University
GOVERNMENTALITY AND PERFORMANCE FOR THE SMART CITY
Discussant:
ILEANA STECCOLINI
Author:
DANIELA ARGENTO, KRISTIANSTAD UNIVERSITY
Co-Author:
Giuseppe Grossi, Kristianstad University
Aki Jääskeläinen, Tampere University of Technology
Stefania Servalli, University of Bergamo
Petri Suomala, Tampere University of Technology
81
PSNP-PS | Wednesday 11th May • 15:00-16:30
PSNPPS01
Chair: ANDREAS BERGMANN | Room: 2.11 St. Lawrence
PARALLEL SESSIONS
ADVANCING PRACTICES OF TRANSPARENCY ON SUSTAINABILITY THROUGH TECHNOLOGICAL DEVELOPMENTS IN REGIONAL
GOVERNMENTS
Author:
FRANCISCO JOSÉ ALCARAZ QUILES, UNIVERSITY OF GRANADA
Co-Author:
Andrés Navarro-Galera, University of Granada
David Ortiz-Rodriguez, University of Granada
RECENT PUBLIC SECTOR ACCOUNTING REFORMS IN THE UK CENTRAL GOVERNMENT: INTENDED BENEFITS VERSUS ACTUAL OUTCOMES
Author:
ELAINE EMMETT, QUEEN’S UNIVERSITY BELFAST
EX = Experimental
UNDERSTANDING THE EMERGENCE OF NEW ACCOUNTING PRACTICES IN HEALTHCARE BY ANALYSING THE INSTITUTIONAL CONTEXT: A
COMPARATIVE STUDY
Author:
GERARDINE DOYLE, UNIVERSITY COLLEGE DUBLIN
Co-Author:
Lino Cinquini, Instituto di Management, Scuola Superiore Sant’Anna
Cristina Campanale, Instituto di Management, Scuola Superiore Sant’Anna
PSNP-PS | Wednesday 11th May • 17:00-18:30
PSNPPS02
Chair: TORBJORN TAGESSON | Room: 2.11 St. Lawrence
WHAT DETERMINES CORRUPTION? EVIDENCE FROM LOCAL GOVERNMENT POLITICIANS
Author:
BERNARDINO BENITO, UNIVERSITY OF MURCIA
Co-Author:
Francisco Bastida, University of Murcia
María-Dolores Guillamón, University of Murcia
Ana-María Ríos, University of Murcia
AUDIT COMMITTEE ROLES AND RESPONSIBILITIES IN TWO UK PUBLIC SECTOR SETTINGS
Author:
KARIM HEGAZY, EDGE HILL UNIVERSITY
Co-Author:
Anne Stafford, Alliance Manchester Business School
Mohamed Hegazy, American University Cairo
ARE GOVERNMENTS EFFICIENT IN EXPENDITURE ALLOCATION?
Author:
MARIA DEL ROCIO MORENO ENGUIX, MURCIA UNIVERSITY
Co-Author:
Laura Vanessa Lorente Bayona, University of Murcia
82
PSNP-PS | Thursday 12th May • 11:00-12:30
PSNPPS03
PUBLIC SECTOR RISK MANAGEMENT IN GERMANY: A PARTIAL LEAST SQUARES ANALYSIS OF FACTORS ASSOCIATED WITH THE EXTENT
OF IMPLEMENTATION
Author:
STEPHANIE BLÄTTLER, LUCERNE UNIVERSITY OF APPLIED SCIENCES
Co-Author:
Stefan Hunziker, Lucerne University of Applied Sciences and Arts / Institute of
Financial Services Zug
Michael Torben Menk, University of Siegen
A HISTORICAL STUDY OF RISK ASSESSMENT AND MANAGEMENT BY THE BRITISH GOVERNMENT: THE CASE OF THE BURMAH OIL
COMPANY 1974 OIL TANKER FLEET FINANCIAL CRISIS
Author:
SHRADDHA VERMA, OPEN UNIVERSITY
Co-Author:
Philip Linsley, University of York
Neveen Abdelrehim, University of York
PARALLEL SESSIONS
Chair: ELAINE EMMETT | Room: 2.11 St. Lawrence
THE ROLE OF CITIZEN PARTICIPATION FOR MUNICIPAL RISK MANAGEMENT - THE CASE OF A GERMAN MUNICIPALITY
Author:
ELLEN HAUSTEIN, ROSTOCK UNIVERSITY
Co-Author:
Peter Lorson, Rostock University
Christina Wigger, Rostock University
83
PSNP-RF | Thursday 12th May • 14:00-15:30
PSNPRF01: Public Sector
Chair: TOMASZ DYCZKOWSKI | Room: 2.3 Rhone
THE DETERMINANTS OF FISCAL TRANSPARENCY IN SPANISH LOCAL GOVERNMENTS: SPECIAL REFERENCE TO THE STRUCTURE OF
INTERNAL CONTROL SYSTEM
Author:
JOAQUIN HERNANDEZ, MURCIA UNIVERSITY
Co-Author:
Maria del Rocio Moreno-Enguix, University of Murcia
Ester Gras-Gil, University of Murcia
ACCOUNTABILITY AND SOCIAL REPORTING IN ITALIAN PUBLIC SCHOOLS: AN EXPLORATORY ANALYSIS
Author:
STEFANO AGOSTINONE, PESCARA “G.D’ANNUNZIO” DI CHIETI-PESCARA UNIVERSITY EA = Empirical Archival
Co-Author:
Domenico Raucci, “G. D’Annunzio” University Chieti Pescara
Lara Tarquinio, “G. D’Annunzio” University Chieti Pescara
DEVELOPING FINANCIAL REPORTING AND ITS IMPACT ON DECISION-MAKING
Author:
SANDRO FUCHS, ZURICH UNIVERSITY OF APPLIED SCIENCES
Co-Author:
Andreas Bergmann, Zurich University of Applied Sciences
Brusca Isabel, University of Zaragoza
POLITICAL DYNAMICS IN MICRO ORGANISATIONAL ACCOUNTING CHANGE: AN INSTITUTIONAL CASE STUDY
Author:
LOAI ALSAID, ABERYSTWYTH UNIVERSITY MAURITIUS BRANCH CAMPUS
Co-Author:
Jean Claude Mutiganda, Åbo Akademi University
IS THERE AN ASSOCIATION BETWEEN VICE CHANCELLORS’ COMPENSATION AND UNIVERSITY RANKINGS?
Author:
BRETT GOVENDIR, UNIVERSITY OF TECHNOLOGY SYDNEY
Co-Author:
Martin Bugeja, University of Technology Sydney
Gregory Pazmandy, University of Technology Sydney
Zoltan Matolcsy, University of Technology Sydney
PSNPRF02: Management Control in the Public Sector
Chair: DANA FORGIONE | Room: 2.3 Rhone
THE ELECTORAL BUDGET CYCLE ON MUNICIPAL WASTE COLLECTION EXPENDITURE
Author:
MARÍA-DOLORES GUILLAMÓN, MURCIA UNIVERSITY
Co-Author:
Ana-María Ríos, Murcia University
Bernardino Benito, Murcia University
Francisco Bastida, Murcia University
84
BUDGETING PROCEDURES AND FISCAL STANCE IN OECD COUNTRIES - A COMPARATIVE ANALYSIS AFTER GLOBAL ECONOMIC CRISIS
Author:
YULIA KASPERSKAYA, UNIVERSITAT DE BARCELONA
Co-Author:
Ramon Xifre, ESCI-UPF
DETERMINANTS OF BUDGET IMPLEMENTATION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA
Author:
FUAD RAKHMAN, GADJAH MADA UNIVERSITY
BETWEEN SUBSTITUTABILITY AND COMPLEMENTARITY, TO BETTER UNDERSTAND THE CONTROL-TRUST RELATIONSHIP IN THE PUBLIC
SERVICE DELEGATIONS
Author:
LAURENCE SAN MARTINO, UNIVERSITY OF NICE-SOPHIA ANTIPOLIS
STRATEGIC STAKEHOLDER MANAGEMENT AND ITS EFFECTS ON NON-FINANCIAL PERFORMANCE IN NON-PROFIT ORGANIZATIONS - A
STUDY ON SWEDISH GOLF CLUBS
Author:
JOHANNA SYLVANDER, LINKÖPING UNIVERSITY
Co-Author:
Timurs Umans, Kristianstad University
Rebecca Lindberg
PSNP-RF | Friday 13th May • 09:00-10:30
PSNPRF03: Reporting and Disclosure of Not-for-Profit Organizations
Chair: ELLEN HAUSTEIN | Room: 2.3 Rhone
ACCOUNTABILITY AND NOT-FOR-PROFIT ORGANISATIONS: IMPLICATIONS FOR AN INTERNATIONAL FINANCIAL REPORTING
FRAMEWORK
Author:
LOUISE CRAWFORD, THE ROBERT GORDON UNIVERSITY
Co-Author:
Gareth G. Morgan, Sheffield Hallam University
Carolyn J. Cordery, Victoria University of Wellington
WHAT REALLY MATTERS? - EXAMINING DISCLOSURES OF NON-PROFIT ORGANISATIONS FROM DONORS’ PERSPECTIVE
Author:
TOMASZ DYCZKOWSKI, WROCLAW UNIVERSITY OF ECONOMICS
EX = Experimental
TRANSPARENCY AND OVERSEAS DONATION: EVIDENCE FROM CHINESE NOT-FOR-PROFIT FOUNDATIONS
Author:
QINGMEI XUE, NANJING UNIVERSITY
Co-Author:
Jing Lin, St Joseph’s University
DETERMINANTS OF NON-PROFIT REPORTING AND MONITORING
Author:
BRAD POTTER, MELBOURNE UNIVERSITY / MELBOURNE BUSINESS SCHOOL
Co-Author:
Peter Carey, Deakin University
Gavin Cassar, INSEAD
George Tanewski, Deakin University
SUSTAINABILITY REPORTING BY INGO ACCOUNTABILITY CHARTER MEMBERS
Author:
DOROTHEA GREILING, LINZ JOHANNES KEPLER UNIVERSITY
Co-Author:
Albert Traxler, Johannes Kepler University
Hannah Hebesberger, Johannes Kepler University
85
PSNPRF04: Financial Stress, Private Financing and Internal Control in the Public Sector
Chair: TOOMAS HALDMA | Room: W2.1 Euro
WHAT ARE THE CAUSES OF FINANCIAL UNSUSTAINABILITY IN REGIONAL GOVERNMENTS AND HOW IT COULD BE AVOIDED?
Author:
LAURA ALCAIDE-MUÑOZ, UNIVERSITY OF GRANADA
Co-Author:
Andrés Navarro Galera, University of Granada
Maria Deseada López Subires, University of Granada
Manuel Pedro Rodríguez Bolívar, University of Granada
A SURVIVAL ANALYSIS FOR EVALUATING THE INFLUENCE OF PASSAGE OF TIME, FINANCIAL CONDITION AND THE GREAT RECESSION IN
CONTRACTING OUT PUBLIC SERVICES
Author:
ANA MARÍA PLATA DÍAZ, UNIVERSITY OF GRANADA
Co-Author:
José Luis Zafra-Gómez, University of Granada
Emilio De La Higuera-Molina, University of Granada
Juan Carlos Garrido-Rodríguez, University of Granada
Antonio Manual López-Hernández, University of Granada
Gemma Pérez-Lópew, University of Granada
THE PRIVATE FINANCE INITIATIVE IN THE NATIONAL HEALTH SERVICE - THE CASE OF A SICK HOSPITAL
Author:
EKILILU SALIFU, UNIVERSITY OF ESSEX
Co-Author:
John Stittle, University of Essex
Iqbal Khadaroo, University of Essex
DO MUNICIPAL BOND MARKUPS REFLECT ACCOUNTING QUALITY?
Author:
ANGELA GORE, GEORGE WASHINGTON UNIVERSITY
Co-Author:
Brian Henderson, George Washington University
Yuan Ji, George Washington University
FORMAL FACTORS OF ADVERSE OPINIONS ISSUED BY THE SÃO PAULO STATE AUDIT OFFICE (TCE-SP), IN BRAZIL
Author:
NATASHA BORALI, FUNDAÇÃO GETULIO VARGAS
Co-Author:
Amaury Rezende, University of Sao Paulo
Flavia Zoboli Dalmacio, University of Sao Paulo
86
SEE-PSD | Friday 13th May • 11:00-12:30
SEEPSD01
Chair: BIKKI JAGGI | Room: 0.4 Brussels
THE USE OF GREENHOUSE GAS EMISSIONS REPORTING TO COMPARE ENVIRONMENTAL PERFORMANCE. GREENHOUSE GAS EMISSIONS
DATA AND MEASURES REVISITED
Discussant:
MATIAS LAINE
Author:
LAMBERT JERMAN, HEC MONTREAL
Co-Author:
Matthew Wegener, University of New Brunswick, Saint John
Réal Labelle, HEC Montréal
HYBRIDIZATION OF PERFORMANCE MEASUREMENT AND SOCIAL IMPACT ASSESSMENT: A CASE STUDY OF A SOCIAL BUSINESS
Discussant:
PATTY MCNICHOLAS
Author:
MATIAS LAINE, UNIVERSITY OF TAMPERE
EX = Experimental
Co-Author:
Kévin André, ESSEC Business School
Charles Cho, ESSEC Business School
87
SEE-PS | Thursday 12th May • 09:00-10:30
SEEPS01
Chair: PATTY MCNICHOLAS | Room: 2.8 Rhine
PARALLEL SESSIONS
VOLUNTARY STANDARDS VERSUS MANDATORY REGULATIONS - WHAT WORKS BEST FOR CORPORATE SUSTAINABILITY DISCLOSURE?
Author:
KATRIN HUMMEL, UNIVERSITY OF ZÜRICH
Co-Author:
Diana Festl-Pell, University of Zurich
SOCIAL COMPARISON IN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Author:
OVEIS MADADIAN, UNIVERSITY OF ANTWERP
Co-Author:
Walter Aerts, University of Antwerp/Tilburg University
Tom Van Caneghem, KU Leuven/University of Antwerp
THE IMPACT OF COMMUNITY EXPECTATIONS ON CORPORATE COMMUNITY INVOLVEMENT DISCLOSURES IN THE ANNUAL REPORT OF
UK LISTED COMPANIES
Author:
KEMI YEKINI, DE MONTFORT UNIVERSITY
Co-Author:
Ismail Adelopo, University of West England
SEE-PS | Wednesday 11th May • 15:00-16:30
SEEPS02
Chair: MATIAS LAINE | Room: 0.3 Copenhagen
JUSTIFICATIONS AND RATIONALITIES WITHIN A COUNTER-STORY: THE DOMINATION OF THE ACCOUNTABILITY FOR SUSTAINABILITY
OVER THE ACCOUNTABILITY FOR THE MONETARY
Author:
TERHI CHAKHOVICH, UNIVERSITY OF TURKU
Co-Author:
Tuija Virtanen, Aalto University School of Business
PLANETARY BOUNDARIES AND SUSTAINABILITY INDICATORS: A SURVEY OF CORPORATE REPORTING BOUNDARIES
Author:
CARLOS LARRINAGA, UNIVERSITY OF BURGOS
Co-Author:
Carla Antonini, Universidad de Barcelona
ACCOUNTING FOR CARBON: USING THE CUSUM METHOD TO UNRAVEL ACCOUNTABILITY
Author:
JOHN MALAMATENIOS, UNIVERSITY OF HERTFORDSHIRE
Co-Author:
Peter Harris
Colin Haslam, Queen Mary University of London
SEE-PS | Friday 13th May • 14:00-15:30
SEEPS03
Chair: JULIA MORLEY | Room: 0.2 Berlin
RISK RELEVANCE OF VOLUNTARY CARBON EMISSION DISCLOSURES
Author:
RACHNA PRAKASH, UNIVERSITY OF MISSISSIPPI
Co-Author:
Ella Mae Matsumura, University of Wisconsin-Madison
Sandra Vera-Muñoz, University of Notre Dame
IMPACT OF ESG FACTORS ON FIRM RISK IN EUROPE
Author:
INGA HARDECK, EUROPEAN UNIVERSITY VIADRINA
Co-Author:
Remmer Sassen, University of Hamburg
Anne-Kathrin Hinze, University of Hamburg
ENVIRONMENTAL AND SOCIAL DISCLOSURES AND FIRM FINANCIAL RISK
Author:
AMAMA SHAUKAT, UNIVERSITY OF ESSEX
Co-Author:
Mohammed Benlemlih, Grenoble University
Yan Qiu, University of Manchester
88
SEEPS04
THE EFFECTS OF CSR REPORTING FRAMEWORKS AND FINANCIAL CONDITIONS ON MANAGERS’ WILLINGNESS TO INVEST IN CSR
Author:
JOHNNY JERMIAS, SIMON FRASER UNIVERSITY
EX = Experimental
Co-Author:
Yasheng Chen, Xiamen University
Jamal Nazari, Simon Fraser University
SAYING MORE WITH LESS? DISCLOSURE CONCISENESS AND COMPLETENESS IN INTEGRATED REPORTS
Author:
PAOLO PEREGO, ERASMUS UNIVERSITY ROTTERDAM / ERIM
Co-Author:
Ariela Caglio, Università Bocconi
Gaia Melloni , Università Bocconi
PARALLEL SESSIONS
Chair: KATRIN HUMMEL | Room: 0.7 Lisbon
CORPORATE SOCIAL RESPONSIBILITY, PERFORMANCE, AND DISCLOSURE: THE ROLE OF OUTSIDE DIRECTORS
Author:
LUIS-ANDRÉS VAQUERO-CACHO, UNIVERSITY OF SALAMANCA
Co-Author:
Isabel-María García-Sánchez, University of Salamanca/Instituto Multidisciplinar de
Empresa
José-Manuel Prado-Lorenzo, University of Salamanca
Jennifer Martínez-Ferrero, University of Salamanca/Instituto Multidisciplinar de
Empresa
SEEPS05
Chair: KEVIN VEENSTRA | Room: 0.6 Madrid
SUSTAINABILITY ASSURANCE AND COST OF CAPITAL
Author:
BEATRIZ CUADRADO-BALLESTEROS, UNIVERSITY OF SALAMANCA
Co-Author:
Isabel María García-Sánchez, University of Salamanca
Jennifer Martínez-Ferrero, University of Salamanca
INTEGRATED REPORTING AND ASSURANCE OF SUSTAINABILITY INFORMATION: AN EXPERIMENTAL STUDY ON PROFESSIONAL
INVESTORS’ INFORMATION PROCESSING
Author:
DANIEL REIMSBACH, DUESSELDORF UNIVERSITY
EX = Experimental
Co-Author:
Ruediger Hahn, University of Hohenheim
Anil Gürtürk, University of Kassel
VOLUNTARY EXTERNAL ASSURANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTS AND THE DOW JONES SUSTAINABILITY INDEX
MEMBERSHIP: INTERNATIONAL EVIDENCE
Author:
GORDON RICHARDSON, UNIVERSITY OF TORONTO
Co-Author:
Peter M. Clarkson, The University Of Queensland
Yue Li, The University of Toronto
Albert Tsang, The Chinese University of Hong Kong
89
SEEPS06
Chair: ANNA LEE ROWE | Room: 2.8 Rhine
PARALLEL SESSIONS
CORPORATE SOCIAL RESPONSIBILITY AND OPERATING CASH FLOWS MANAGEMENT
Author:
YONG GYU LEE, SUNGKYUNKWAN UNIVERSITY
Co-Author:
Hyun Pyo Kim, Sungkyunkwan University
Jeong-Bon Kim, University of Waterloo
CLIMATE RISK DISCLOSURE AND INFORMATION ASYMMETRY - DO PHYSICAL RISKS MATTER?
Author:
FRANK SCHIEMANN, HAMBURG UNIVERSITY
Co-Author:
Alice Sakhel, University Hamburg
DOES SUSTAINABILITY ASSURANCE IMPROVE MANAGERIAL INVESTMENT DECISIONS?
Author:
MICHAEL STICH, UNIVERSITY OF ERLANGEN NUREMBERG
Co-Author:
Maria Steinmeier, TUM
SEEPS07
Chair: NIKLAS KREANDER | Room: 2.8 Rhine
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON CORPORATE REPUTATION
Author:
ANASTASIA AXJONOW, DORTMUND UNIVERSITY
Co-Author:
Jürgen Ernstberger, Technical University of Munich
Christiane Pott, TU Dortmund University
WHAT MAKES SOCIAL ENTREPRENEURS’ CROWDFUNDING CAMPAIGNS SUCCESSFUL? AN EXPERIMENTAL INVESTIGATION OF TWO
REPORTING STRATEGIES
Author:
FLORIAN HOOS, HEC SCHOOL OF MANAGEMENT
EX = Experimental
ASSESSING GREENWASHING THROUGH THE COMPLEXITY OF NARRATIVES IN CORPORATE SOCIAL RESPONSIBILITY REPORT
Author:
JAMAL NAZARI, SIMON FRASER UNIVERSITY
Co-Author:
Karel Hrazdil, Simon Fraser University
Fereshteh Mahmoudian, Simon Fraser University/University of Calgary
SEEPS08
Chair: FRANK SCHIEMANN | Room: 2.8 Rhine
WHISTLE-BLOWING: A STUDY OF AUDITORS’ DECISION-MAKING
Author:
SAI-CHUNG NGAN, LAWRENCE KINLIN SCHOOL OF BUSINESS, FANSHAWE COLLEGE
Co-Author:
Hsinyu Chen, Providence University
AN EXPLORATION OF SOCIAL DISCLOSURES AND ITS ACCOUNTABILITY WITHIN THE AUSTRALIAN GAMBLING INDUSTRY
Author:
CHIN MOI LOH, MONASH UNIVERSITY
Co-Author:
Craig Deegan , RMIT University
Robert Inglis, RMIT University
90
SEE-RF | Friday 13th May • 09:00-10:30
SEERF01: Disclosure and Accountability
Chair: RÜDIGER HAHN | Room: W2.2 Florin
MOTIVATIONS OF FIRMS FOR (NON)ADDRESSING THE ISSUE OF CLIMATE CHANGE: THE CASE OF RUSSIA
Author:
ROZA SAGITOVA, HERIOT-WATT UNIVERSITY EDINBURGH
Co-Author:
Jim Haslam, Sheffield University
Audrey Paterson, Heriot-Watt University
VOLUNTARY DISCLOSURE AND INFORMATION ASYMMETRY: EVIDENCE FROM CARBON EMISSION DISCLOSURES
Author:
AJAY ADHIKARI, AMERICAN UNIVERSITY
Co-Author:
Chad Kwon, UNIVERSITY OF TEXAS RIO GRANDE VALLEY
Haiyan Zhou, UNIVERSITY OF TEXAS RIO GRANDE VALLEY
DO KEY STAKEHOLDERS CARE ABOUT HUMAN RIGHTS ISSUES? AN ANALYSIS OF INDONESIAN COMPANIES’ DISCLOSURES
Author:
FITRA ROMAN CAHAYA, UNIVERSITAS ISLAM INDONESIA
Co-Author:
Rizka Hervina, Universitas Islam Indonesia
IS BOARD OF DIRECTORS’ DIVERSITY ALWAYS BENEFICIAL? THE INFLUENCE OF AGE AND TENURE DIVERSITIES ON THE DISCLOSURE OF
CSR INFORMATION
Author:
NICOLÁS GARCÍA TOREA, UNIVERSITY OF VIGO
Co-Author:
Belen Fernandez-Feijoo, University of Vigo
Marta de la Cuesta, UNED
SEE-RF | Friday 13th May • 14:00-15:30
SEERF02: Management and Effectiveness
Chair: CHIN MOI LOH | Room: W2.2 Florin
SUSTAINABILITY ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONAL CHANGE PROCESSES
Author:
PATTY MCNICHOLAS, MONASH UNIVERSITY
Co-Author:
Fadzlina Mohd Fahmi, Universiti Teknolgi MARA
Carol Adams, Durham University
STATE INVESTMENTS AND HUMAN RIGHTS? A CASE STUDY OF THE NORWEGIAN GOVERNMENT PENSION FUND GLOBAL
Author:
NIKLAS KREANDER, UNIVERSITY COLLEGE OF SOUTHEAST NORWAY
Co-Author:
Ken McPhail, University of Manchester
THE ROLE OF STRATEGIC ALLIANCES, CORPORATE GOVERNANCE, AND CROSS-FUNCTIONAL NETWORKS IN GHG REDUCTION PERFORMANCE
Author:
IRENE HERREMANS, UNIVERSITY OF CALGARY
Co-Author:
Jamal Nazari, Simon Fraser University
Jing Lu, University of Guelph
Fereshteh Mahmoudian, Simon Fraser University
INFLUENTIAL FACTORS IN THE ACQUISITION OF ETHICAL COMPETENCE IN UNIVERSITY STUDENTS
Author:
MARIA VICTORIA LÓPEZ PÉREZ, UNIVERSITY OF GRANADA
Co-Author:
Raquel Garde Sánchez, University of Granada
Sara Rodríguez Gómez, University of Granada
ENVIRONMENTAL MANAGEMENT CONTROLS, OUTCOMES AND CONTINGENCIES - A LITERATURE BASED REVIEW OF EMPIRICAL EVIDENCE
Author:
DANIELA SCHRACK, LINZ JOHANNES KEPLER UNIVERSITY
Co-Author:
Ramona Rieckhof, Technische Universitaet Dresden
Edeltraud Guenther, Technische Universitaet Dresden
91
SEE-RF | Thursday 12th May • 14:00-15:30
SEERF03: Reporting and Assurance
Chair: AJAY ADHIKARI | Room: W2.2 Florin
INTEGRATED REPORTING: THE UNGREENING OF SUSTAINABILITY REPORTING?
Author:
CAROLINE M BRIDGES, UNIVERSITY OF AUCKLAND
HOW DO DIFFERENT TYPES OF ENVIRONMENTAL REPORTING REGULATIONS AFFECT REPORTING PRACTICES?
Author:
EVEN FALLAN, HEDMARK UNIVERSITY COLLEGE
ALIGNMENT AND UNIQUENESS OF INTEGRATED REPORTING: A CROSS COUNTRY ANALYSIS
Author:
TOBIAS MÜLLER, UNIVERSITY OF ST. GALLEN
Co-Author:
Mumbi Wachira, University of St. Gallen
Thomas Berndt, University of St. Gallen
ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) REPORTING - THROUGH THE CHINESE ‘LENSES’
Author:
ANNA LEE ROWE, CURTIN UNIVERSITY OF TECHNOLOGY
Co-Author:
Shengli Yu, Curtin University
THE IMPACT OF MAGNITUDE AND LIKELIHOOD ON MATERIALITY JUDGEMENTS ABOUT ENVIRONMENTAL AND SOCIAL INFORMATION
Author:
MARVIN WEE, UNIVERSITY OF WESTERN AUSTRALIA
EX = Experimental
Co-Author:
Ann Tarca, The University of Western Australia
Lee Krug, The University of Western Australia
SEE-RF | Wednesday 11th May • 17:00-18:30
SEERF04: Environmental Disclosure and Accounting Choices
Chair: IRENE HERREMANS | Room: W2.3 Dollar
ACCOUNTING TREATMENT FOR CARBON EMISSION RIGHTS AS SUSTAINABLE ISSUE
Author:
ISABEL GALLEGO ALVAREZ, UNIVERSITY OF SALAMANCA
Co-Author:
Jennifer Martínez-Ferrero, Instituto Multidisciplinar de Empresa
Beatriz Cuadrado-Ballesteros, Instituto Multidisciplinar de Empresa
RESPONDING TO THE EU EMISSIONS TRADING SCHEME AND CLIMATE CHANGE ACT: AN EMPIRICAL ANALYSIS OF CORPORATE
LONGITUDINAL CARBON DISCLOSURE STRATEGY
Author:
STEPHANIE LIU, KEELE UNIVERSITY
Co-Author:
Jessica Yang, University of Reading
92
THE NATIONAL ACCOUNTING EMISSIONS MULTIPLIERS OF ECONOMIC IMPACTS THE NEW EUROPEAN POLICY: AN APPLICATION FOR
CATALONIA
Author:
LAIA PIE, ROVIRA I VIRGILI UNIVERSITY
ACCOUNTING MEASUREMENT OF CARBON CREDITS IN BRAZIL, CHINA AND INDIA
Author:
VALDIVA ROSSATO DE SOUZA, UNIVERSIDADE DO ESTADO DE MATO GROSSO UNEMAT
Co-Author:
Eliseu Martins, Universidade de São Paulo
Maisa De Souza Ribeiro, Universidade de São Paulo
Janilson Antonio Da Silva Suzart, Secretaria Do Tesouro Nacional - STN
ANALYSIS OF GREENHOUSE GAS EMISSIONS DISCLOSURES AND CLIMATE CHANGE RELATED DISCLOSURES IN RUSSIAN CORPORATIONS
Author:
AUDREY PATERSON, HERIOT-WATT UNIVERSITY EDINBURGH
Co-Author:
Audrey Paterson, Heriot-Watt University
Roza Sagitova, Heriot-Watt University
Jim Haslam, The Univiersity of Sheffield
Akira Yonekura, Heriot-Watt University
TX-PSD | Wednesday 11th May • 15:00-16:30
TXPSD01
Chair: ANNA ALEXANDER | Room: 2.1 Colorado
TAXES AND FIRM SIZE: POLITICAL COST OR POLITICAL POWER? - A META-REGRESSION ANALYSIS
Discussant:
MARTIN FOCHMANN
Author:
DOMINIK VON HAGEN, UNIVERSITY OF MANNHEIM
Co-Author:
Thomas Belz, University of Mannheim
Christian Steffens, University of Mannheim
CEO PERSONAL AND CORPORATE TAX BEHAVIOR CONSISTENCY
Discussant:
KAY BLAUFUS
Author:
JUHA-PEKKA KALLUNKI, UNIVERSITY OF OULU
Co-Author:
Tomas Hjelström, Stockholm School of Economics
Henrik Nilsson, Stockholm School of Economics
Milda Tylaite, Stockholm School of Economics
93
TX-PS | Thursday 12th May • 11:00-12:30
TXPS01
Chair: MARKUS DILLER | Room: 0.7 Lisbon
PARALLEL SESSIONS
TRANSFER PRICING AND STRATEGIC AUDIT
Author:
JOHANNES LORENZ, UNIVERSITY OF PASSAU
Co-Author:
Markus Diller, University of Passau
FORMULA APPORTIONMENT OR SEPARATE ACCOUNTING? TAX-INDUCED DISTORTIONS OF MULTINATIONALS’ LOCATIONAL
INVESTMENT DECISIONS
Author:
REGINA ORTMANN, UNIVERSITY OF PADERBORN
Co-Author:
Erich Pummerer, University of Innsbruck
MULTINATIONALS AND INCOME SHIFTING BY DEBT
Author:
DIRK SCHINDLER, NHH NORWEGIAN SCHOOL OF ECONOMICS
Co-Author:
Guttorm Schjelderup, Norwegian School of Economics
TX-PS | Friday 13th May • 11:00-12:30
TXPS02
Chair: KATHLEEN ANDRIES | Room: 0.7 Lisbon
ASYMMETRIC TREATMENT OF TAX LOSSES AND CORPORATE INVESTMENT
Author:
INGA BETHMANN, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
Co-Author:
Martin Jacob, WHU - Otto Beisheim School of Management
Maximilian Müller, WHU - Otto Beisheim School of Management
DO POLITICAL CONNECTIONS LIMIT ENFORCERS’ ABILITY TO CONSTRAIN TAX AVOIDANCE FROM INCOME SHIFTING?
Author:
FANG ZHANG, HONG KONG BAPTIST UNIVERSITY
Co-Author:
Kenny Z. Lin, Lingnan University
Lillian F. Mills, The University of Texas at Austin
Yongbo Li, Hong Kong University of Science and Techonology
WHY DON’T FIRMS CLAIM THEIR TAX REFUNDS? EVIDENCE FROM PRIVATE DEBT CONTRACTS
Author:
DANIEL SAAVEDRA, UCLA / THE ANDERSON SCHOOL
TXPS03
Chair: SASKIA KOHLHASE | Room: 0.7 Lisbon
THE EFFECT OF CORPORATE TAXATION ON BANK TRANSPARENCY: EVIDENCE FROM LOAN LOSS PROVISIONS
Author:
KATHLEEN ANDRIES, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
Co-Author:
John Gallemore, University of Chicago
BOOK-TAX CONFORMITY AND REPORTING BEHAVIOR - A QUASI-EXPERIMENT
Author:
MARIA THERESIA EVERS, UNIVERSITY OF MANNHEIM
Co-Author:
Ina Meier, University of Mannheim
Katharina Nicolay, Zentrum fuer Europaeische Wirtschaftsforschung GmbH
TAX AFFAIRS - NOT WITH YOUR NEIGHBOR
Author:
MARTIN THOMSEN, MUENSTER UNIVERSITY
Co-Author:
Christoph Watrin, University of Muenster
94
TXPS04
THE AUDIT OF DEFERRED TAXES AS A SIGNAL FOR TAX AUDITORS
Author:
STEFAN WIELENBERG, HANNOVER UNIVERSITY
Co-Author:
Kay Blaufus, Hannover University
Jens Robert Schoendube, Hannover University
WHY DO NOT ALL FIRMS ENGAGE IN TAX AVOIDANCE?
Author:
KAI SANDNER, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY
Co-Author:
Anna Rohlfing-Bastian, University of Tuebingen
PARALLEL SESSIONS
Chair: DIRK SCHINDLER | Room: 0.7 Lisbon
THE COMBINED IMPACT OF ASYMMETRIC TAXATION AND LIMITED LIABILITY ON OPTIMAL COMPENSATION
Author:
GEORG SCHNEIDER, GRAZ KARL-FRANZENS UNIVERSITY
Co-Author:
Andreas Scholze, Osnabrueck University
Fabian Meissner, BearingPoint
TXPS05
Chair: MARTIN FOCHMANN | Room: 0.2 Berlin
MENTAL ACCOUNTING AND THE TIMING OF TAXATION
Author:
KAY BLAUFUS, LEIBNIZ UNIVERSITY HANNOVER
Co-Author:
Jochen Hundsdoerfer, Freie Universität Berlin
Matthias Sünwoldt, Freie Universität Berlin
Nadja Wolf, Leibniz University Hannover
CORPORATE TAXES AND THE LOCATION OF TRADEMARKS
Author:
MICHAEL OVERESCH, UNIVERSITY OF COLOGNE
Co-Author:
Jost Heckemeyer, University of Hannover
Pia Olligs, University of Cologne
CORPORATE TAX REFORMS AND TAX-MOTIVATED PROFIT SHIFTING: EVIDENCE FROM THE EU
Author:
ANNA ALEXANDER, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
Co-Author:
Antonio De Vito, WHU - Otto Beisheim School of Management
EX = Experimental
TXPS06
Chair: MICHAEL OVERESCH | Room: 2.14 Amazon
CORPORATE TAX MINIMIZATION AND STOCK PRICE REACTIONS
Author:
ALEXANDER SCHWÄBE, LEIBNIZ UNIVERSITY HANNOVER
Co-Author:
Kay Blaufus, Leibniz University Hannover
Axel Möhlmann, Deutsche Bundesbank
ACHIEVING TAX CERTAINTY AND AVOIDING TAXES? - EVIDENCE FROM LUXEMBOURG TAX RULINGS
Author:
PATRICK WITTENSTEIN, HAMBURG UNIVERSITY
Co-Author:
Inga Hardeck, European University Viadrina
95
TX-RF | Friday 13th May • 11:00-12:30
TXRF01: Tax Avoidance
Chair: OTÁVIO CABELLO | Room: 2.3 Rhone
OWNERSHIP AND TAX AVOIDANCE—THE IMPACT OF CAPITAL MARKETS AND CORPORATE FAMILY INVOLVEMENT
Author:
ALEXANDER BRUNE, MUENSTER UNIVERSITY
Co-Author:
Martin Thomsen, Muenster University/Institute of Accounting and Taxation
Christoph Watrin, Muenster University/Institute of Accounting and Taxation
TAX AVOIDANCE THROUGH ADVANCE TAX RULINGS - EVIDENCE FROM THE LUXLEAKS FIRMS
Author:
BIRGIT HÜSECKEN, UNIVERSITY OF COLOGNE
Co-Author:
Michael Overesch, University of Cologne
ON THE INTERDEPENDENCY OF PROFIT-SHIFTING CHANNELS AND THE EFFECTIVENESS OF ANTI-AVOIDANCE LEGISLATION
Author:
HANNAH NUSSER, UNIVERSITY OF MANNHEIM
Co-Author:
Katharina Nicolay, Centre for European Economic Research
Olena Dudar, Centre for European Economic Research
THE IMPACT OF CORPORATE TAX AVOIDANCE ON ANALYST COVERAGE AND FORECASTS
Author:
MENGBING REN, WARWICK UNIVERSITY BUSINESS SCHOOL
Co-Author:
Guanming He, The University of Warwick
Richard Taffler, The University of Warwick
THE EFFECT OF MANDATORY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AVOIDANCE: A NATURAL QUASI-EXPERIMENT
IN CHINA
Author:
JUAN WEI, HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY
Co-Author:
Phyllis Mo, City University of Hong Kong
TX-RF | Friday 13th May • 14:00-15:30
TXRF02: Tax Aggressiveness and Tax Audits
Chair: ALEXANDER SCHWÄBE | Room: 2.3 Rhone
THE EFFECT OF DIVIDEND IMPUTATION ON CORPORATE TAX AGGRESSIVENESS
Author:
ROSS WILLIAM MCCLURE, UNIVERSITY OF TECHNOLOGY SYDNEY
Co-Author:
Brett Govendir, University of Technology Sydney
Roman Lanis, University of Technology Sydney
Peter Wells, University of Technology Sydney
96
TAX COMPLIANCE WITH STRATEGIC AUDITORS: AN EXPERIMENTAL STUDY
Author:
YUTARO MURAKAMI, KEIO UNIVERSITY
Co-Author:
Satoshi Taguchi, Doshisha University
EX = Experimental
ANTECEDENTS OF INTERPERSONAL TRUST IN TAX AUDITS
Author:
MATTHIAS PETUTSCHNIG, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Ewald Aschauer, Johannes-Kepler-Universität Linz
EX = Experimental
DOES CAPITAL MARKET PRESSURE AND DISCLOSURE REGULATION SHAPE TAX AGGRESSIVENESS?
Author:
JOCHEN PIERK, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
CORPORATE TAX AGGRESSIVENESS AND CASH DISTRIBUTIONS TO SHAREHOLDERS
Author:
HARUN RASHID, UNIVERSITY OF CALGARY
Co-Author:
Hussein Warsame, University of Calgary
TX-RF | Thursday 12th May • 11:00-12:30
TXRF03: Institutional Environment and Tax
Chair: MARTIN JACOB | Room: W2.3 Dollar
TAX PAYMENT DEFAULT PREDICTION USING GENETIC ALGORITHM-BASED VARIABLE SELECTION
Author:
HENRIK HÖGLUND, HANKEN SCHOOL OF ECONOMICS
DO FOREIGN TAX AUTHORITIES BENEFIT FROM THE U.S. WORLDWIDE TAX SYSTEM?
Author:
SASKIA KOHLHASE, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS
Co-Author:
Jochen Pierk, Vienna University of Economics and Business
WHO GETS SLAMMED BY HIGH EFFECTIVE MARGINAL TAX RATES IN QUÉBEC?
Author:
SUZANNE PAQUETTE, LAVAL UNIVERSITY
Co-Author:
Daniel Coulombe, Laval University
Jean-François Guimond, Laval University
CAPITAL INCOME TAXES AND THE EX-DAY PREMIUM - NEW EVIDENCE FROM A CROSS-COUNTRY ANALYSIS
Author:
ALEXANDER TASSIUS, UNIVERSITY OF COLOGNE
Co-Author:
Michael Overesch, University of Cologne
THE EUROPEAN APPORTIONMENT FORMULA: THE ROLE OF INTANGIBLES FOR BELGIUM
Author:
ISABELLE VERLEYEN, UNIVERSITY COLLEGE GHENT
Co-Author:
Philippe Van Cauwenberge, Ghent University
Annelies Roggeman, University College Ghent
Carine Coppens, University College Ghent
97
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